Monitor for any subsequent restatements or audit qualifications under the new auditor; the switch from Crowe (longtime auditor) to Deloitte could signal strategic shifts, though no red flags were raised in this filing.
Price Chart
Executive Summary
WhiteHorse Finance, Inc. dismissed Crowe LLP as its independent auditor and appointed Deloitte & Touche LLP effective for the 2026 fiscal year. The change was approved by the Board and Audit Committee, with no reported disagreements or reportable events with Crowe during their tenure.
Key Facts
- Crowe LLP was dismissed as auditor effective upon issuance of the 2025 financial statements
- Deloitte & Touche LLP was appointed as the new auditor for the 2026 fiscal year
- Crowe had served as auditor since 2006 due to affiliated fund relationships
- No disagreements or reportable events were disclosed with Crowe during the past two fiscal years
- Crowe confirmed agreement with the company's statements in its Exhibit 16.1 letter
- Neither the company nor any representative consulted Deloitte on accounting matters prior to appointment
Financial Impact
No immediate financial impact disclosed; audit fee changes possible but not specified
Risk Factors
- Change in auditor can sometimes precede financial issues, though none are indicated here
- Potential for higher audit fees with a Big 4 firm like Deloitte
Market Snapshot
Documents Analyzed
This report is based on 5 SEC documents filed with EDGAR.
| Document | Accession Number |
|---|---|
| 8-K Filing (Primary) | 0001104659-26-023450 |
| Document: whf-20260226xex16d1.htm | 0001104659-26-023450 |
| Document: 0001104659-26-023450-index-headers.html | 0001104659-26-023450 |
| Document: 0001104659-26-023450-index.html | 0001104659-26-023450 |
| Document: 0001104659-26-023450.txt | 0001104659-26-023450 |
Filters
| Type | Now | ||||
|---|---|---|---|---|---|
Oct 14, 2026 13d ago | 8-K/A | $7.66 | awaiting T+60 | — | $7.98 (+4.18%) |
Oct 14, 2026 13d ago | Press Release | $7.66 | awaiting T+60 | — | $7.98 (+4.18%) |
Oct 14, 2026 13d ago | 8-K | $7.40 | awaiting T+60 | — | $7.98 (+7.84%) |
Aug 20, 2026 9w ago | EFFECT | $7.02 | awaiting T+60 | — | $7.98 (+13.68%) |
Aug 10, 2026 11w ago | Press Release | $7.15 | awaiting T+60 | — | $7.98 (−11.61%) |
Jul 28, 2026 13w ago | 8-K | $6.48 $7.70 | ▲ +18.83% | ▲ +14.48% | $7.98 (+23.15%) |
Jul 28, 2026 13w ago | Press Release | $6.48 $7.70 | ▲ +18.83% | ▲ +14.48% | $7.98 (+23.15%) |
Jun 18, 2026 18w ago | Insider Cluster | $6.55 $7.32 | ▲ +11.76% | ▲ +10.46% | $7.98 (+21.83%) |
Jun 5, 2026 20w ago | Insider Cluster | $6.68 $7.07 | ▲ +5.84% | ▲ +2.33% | $7.98 (+19.46%) |
Jun 3, 2026 20w ago | Insider Cluster | $6.79 $7.07 | ▲ +4.12% | ▲ +2.24% | $7.98 (+17.53%) |
US Market Status
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