Business Context and Reporting Period
Company: Oxford Square Capital Corp. (OXSQ)
Filing Type: Form 8-K (Current Report)
Date of Report: May 26, 2026
Principal Event: Change in the registrant's certifying accountant.
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 the administrative change of the independent registered public accounting firm.
Material Changes
- Accountant Dismissal: On May 26, 2026, the Company dismissed PricewaterhouseCoopers LLP (PwC) as its independent registered public accounting firm.
- New Engagement: The Company engaged Ernst & Young LLP (EY) as its new independent registered public accounting firm.
- Approval: The decision was approved by the Board of Directors based on the recommendation of the audit committee.
- Audit History: PwC's audit reports for fiscal years ended December 31, 2025, and 2024 contained no adverse opinions, disclaimers, or qualifications regarding uncertainty, scope, or accounting principles.
- Disagreements: There were no disagreements between the Company and PwC on accounting principles, practices, or auditing scope during the two most recent fiscal years or the interim period through May 26, 2026.
- Reportable Events: No reportable events occurred during the same periods.
- Consultations: Neither the Company nor any person on its behalf consulted with EY regarding accounting principles or matters involving disagreements or reportable events prior to the engagement.
Guidance, Outlook, and Risks
The filing text does not provide guidance, outlook, management commentary on financial performance, or specific risk factors beyond the standard disclosure regarding the change in auditors. The Company has provided PwC with a copy of this disclosure and requested a letter addressed to the SEC regarding their agreement with the statements made; this letter is attached as Exhibit 16.1.
Investor Verification Checklist
- Verify the content of the letter from PricewaterhouseCoopers LLP (Exhibit 16.1) to confirm their stance on the dismissal and the absence of disagreements.
- Review the Company's subsequent filings (e.g., 10-Q or 10-K) to assess the impact of the auditor change on future financial reporting timelines.
- Confirm the effective date of the new audit engagement with Ernst & Young LLP for upcoming reporting periods.