WhiteHorse Finance, Inc. Form 8-K Summary
Business Context and Reporting Period
This Current Report on Form 8-K was filed by WhiteHorse Finance, Inc. (WHF) on February 26, 2026. The report addresses a change in the Company's independent registered public accounting firm. The Company is incorporated in Delaware and its common stock and 7.875% Notes due 2028 trade on the Nasdaq Global Select Market.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on corporate governance regarding the audit firm and does not contain financial performance data.
Material Changes
- Dismissal of Auditor: The Board of Directors dismissed Crowe LLP as the independent registered public accounting firm effective upon the issuance of financial statements for the fiscal year ended December 31, 2025. Crowe had served the Company since 2006.
- Appointment of New Auditor: The Board appointed Deloitte & Touche LLP to audit the consolidated financial statements for the fiscal year ending December 31, 2026.
- Audit History: The audit reports for fiscal years 2024 and 2023 issued by Crowe did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, scope, or accounting principles.
Outlook, Risks, and Management Commentary
Management confirmed there were no disagreements with Crowe on accounting principles, practices, or auditing scope during the two most recent fiscal years or subsequent interim periods. No "reportable events" occurred as defined by Regulation S-K. The Company confirmed it had not consulted with Deloitte regarding accounting applications or potential audit opinions prior to the appointment. The filing includes a letter from Crowe LLP (dated March 4, 2026) agreeing with the Company's statements regarding the dismissal.
Investor Verification Checklist
- Verify the effective date of the transition from Crowe LLP to Deloitte & Touche LLP.
- Review the attached Exhibit 16.1 (Letter from Crowe LLP) for any additional context on the dismissal.
- Monitor upcoming filings for the 2026 fiscal year audit report issued by Deloitte.
- Confirm that no undisclosed disagreements or reportable events exist beyond the statements in this 8-K.