Business Context and Reporting Period
This Form 8-K is a current report filed by Alpine Global Premier Properties Fund (referred to in the input metadata as Abrdn Global Premier Properties Fund) on June 25, 2015. The filing addresses a change in the registrant's certifying accountant.
Key Financial Metrics
This filing does not contain financial performance data such as revenue, profit, cash flow, margins, debt, or liquidity. The document is strictly procedural regarding the appointment of an audit firm.
Material Changes
The primary material change reported is the replacement of the independent registered public accounting firm:
- Dismissed Firm: Deloitte & Touche LLP (D&T) was dismissed effective June 25, 2015.
- Engaged Firm: Ernst & Young LLP (E&Y) was engaged as the new independent registered public accounting firm for the fiscal year ended October 31, 2015.
- Scope: This change applies to Alpine Global Premier Properties Fund, Alpine Global Dynamic Dividend Fund, and Alpine Total Dynamic Dividend Fund.
Management Commentary and Risks
Management provided the following commentary regarding the change:
- No Disagreements: The Board of Trustees confirmed there were no disagreements with D&T on accounting principles, practices, financial statement disclosure, or auditing scope/procedures during the two most recent fiscal years or the interim period.
- No Reportable Events: There were no "reportable events" as defined in Regulation S-K Item 304(a)(1)(v).
- Audit Opinions: D&T's reports for the fiscal years ended October 31, 2014, and October 31, 2013, contained no adverse opinions, disclaimers, or qualifications.
- Reason for Change: The selection of E&Y does not reflect any dissatisfaction with the performance of D&T.
- Consultations: No consultations were held with E&Y regarding accounting principles or disagreements prior to their engagement.
Investor Verification Checklist
- Verify the official name of the registrant (Alpine Global Premier Properties Fund) versus the metadata provided (Abrdn Global Premier Properties Fund).
- Confirm the effective date of the auditor change (June 25, 2015).
- Review the attached Exhibit 1 (Letter from Deloitte & Touche LLP) to confirm their agreement with the disclosures regarding the dismissal.
- Check subsequent filings to confirm the first audit report issued by Ernst & Young LLP for the fiscal year ended October 31, 2015.