This is a routine auditor change with no red flags. Monitor the next 10-Q or 10-K for any unexpected audit-related disclosures, but no immediate trading action is warranted for OXSQH.
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Executive Summary
Oxford Square Capital Corp. dismissed PricewaterhouseCoopers (PwC) as its independent auditor and engaged Ernst & Young (EY), effective May 26, 2026. The filing states no disagreements or reportable events occurred during the past two fiscal years or the subsequent interim period, and PwC's audit reports for 2024 and 2025 were unqualified. This is a routine auditor change between Big 4 firms with no disclosed adverse conditions, making it a low-impact event for the preferred stock OXSQH.
Key Facts
- Oxford Square Capital Corp. dismissed PwC and engaged EY as its independent registered public accounting firm on May 26, 2026.
- PwC's audit reports for fiscal years ended December 31, 2025 and 2024 were unqualified — no adverse opinion, disclaimer, or modification.
- No disagreements on accounting principles, financial statement disclosure, or audit scope occurred during the two most recent fiscal years or the subsequent interim period through May 26, 2026.
- No reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K) occurred during those periods.
- The company did not consult EY on any accounting principle application or any matter that was the subject of a disagreement or reportable event.
- PwC provided a letter dated May 29, 2026 agreeing with the company's statements, attached as Exhibit 16.1.
Financial Impact
No financial impact — auditor change between Big 4 firms with no disagreements or reportable events.
Risk Factors
- Potential undisclosed issues could emerge in future filings, though none are indicated here.
- Auditor changes can sometimes precede restatements or control weaknesses, but the clean PwC letter and no-disagreement statement mitigate this risk.
Market Snapshot
Documents Analyzed
This report is based on 5 SEC documents filed with EDGAR.
| Document | Accession Number |
|---|---|
| 8-K Filing (Primary) | 0001213900-26-062870 |
| Document: ea029277501_ex16-1.htm | 0001213900-26-062870 |
| Document: 0001213900-26-062870-index-headers.html | 0001213900-26-062870 |
| Document: 0001213900-26-062870-index.html | 0001213900-26-062870 |
| Document: 0001213900-26-062870.txt | 0001213900-26-062870 |
Filters
| Type | Now | ||||
|---|---|---|---|---|---|
May 29, 2026 21w ago | 8-K | $25.07 $25.26 | ▲ +0.74% | ▲ +2.04% | $24.36 (−2.83%) |
May 5, 2026 24w ago | 8-K | $25.29 $25.15 | ▼ −0.55% | ▼ −3.33% | $24.36 (−3.68%) |
US Market Status
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