SEC Filing Summary: Credit Suisse High Yield Bond Fund (8-K)
Business Context and Reporting Period
This Form 8-K is a current report filed by Credit Suisse High Yield Bond Fund (the "Fund") on June 21, 2024, regarding an event that occurred on June 19, 2024. The Fund is a Delaware corporation with its principal executive offices in New York, New York. Its Common Shares of Beneficial Interest trade on the NYSE American under the symbol "DHY".
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 a corporate governance matter regarding the Fund's independent auditor and does not contain financial performance data.
Material Changes
The primary material change reported is the engagement of a new independent registered public accounting firm. Effective June 19, 2024, Ernst & Young LLP ("EY") was engaged to serve as the Fund's auditor for the fiscal year ending October 31, 2024. This engagement was approved by the Fund's Board of Trustees upon the recommendation of the Audit Committee.
Guidance, Outlook, and Risks
The filing contains no guidance, outlook, or management commentary regarding future financial performance. Regarding risks and contingencies, the Fund confirmed that during the two most recent fiscal years (ended October 31, 2022 and October 31, 2023) and the period from October 31, 2023, through June 19, 2024, there were no consultations with EY regarding accounting principles, audit opinions, disagreements, or reportable events.
Key Facts for Investor Verification
- New Auditor: Ernst & Young LLP is the new independent auditor effective June 19, 2024.
- Fiscal Year Coverage: The new engagement covers the fiscal year ending October 31, 2024.
- No Disagreements: The Fund reported no disagreements or reportable events with the new auditor during the relevant look-back period.
- Approval Process: The change was approved by the Board of Trustees based on the Audit Committee's recommendation.