Business Context and Reporting Period
This Form 8-K is a current report filed by Aberdn Global Dynamic Dividend Fund on September 26, 2018. The filing addresses a change in the Fund's certifying accountant for the fiscal year ending October 31, 2018.
Key Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on corporate governance regarding the engagement of an independent auditor.
Material Changes
- Engagement of New Auditor: The Fund engaged KPMG LLP as its new independent registered public accounting firm. The engagement became effective on September 26, 2018.
- Resignation of Former Auditor: This engagement follows the resignation of the Fund's former independent registered accounting firm, which occurred on May 4, 2018, and was previously disclosed in an 8-K filed on May 9, 2018.
- Consultation History: During the two most recent fiscal years and the interim period through September 26, 2018, the Fund had no consultations with KPMG regarding accounting principles, audit opinions, disagreements, or reportable events.
Guidance, Outlook, and Risks
The filing contains no financial guidance, outlook, or management commentary regarding investment performance. No specific risks or contingencies related to the Fund's operations were disclosed in this document, other than the standard procedural transition of the audit firm.
Investor Verification Checklist
- Verify the effective date of the KPMG engagement (September 26, 2018).
- Confirm the date of the former auditor's resignation (May 4, 2018).
- Review the prior 8-K filed on May 9, 2018 (SEC Accession Number: 0001104659-18-031615) for details on the departure of the previous accounting firm.
- Note that no disagreements or reportable events were identified during the transition period.