Business Context and Reporting Period
Company: Sun Communities, Inc.
Filing Type: Form 8-K (Current Report)
Date of Report: March 23, 2026
Reporting Period: The filing addresses events occurring on March 23, 2026, regarding the appointment of a new independent registered public accounting firm for the fiscal year ending December 31, 2026.
Key Financial Metrics
This filing does not contain financial performance data. The text does not provide values for revenue, profit, cash flow, margins, debt, or liquidity.
Material Changes
- Change in Certifying Accountant: The Audit Committee approved the appointment of Deloitte & Touche LLP as the new independent registered public accounting firm, effective upon the filing of the Form 10-Q for the quarter ending March 31, 2026.
- Dismissal of Prior Auditor: Grant Thornton LLP was dismissed as the independent registered public accounting firm, effective upon completion of services for the period ended March 31, 2026.
- Audit History: Grant Thornton's audit reports for fiscal years 2024 and 2025 were unqualified and did not contain adverse opinions or disclaimers.
Outlook, Risks, and Contingencies
- Consultation with Successor: The Company did not consult with Deloitte regarding accounting principles or audit opinions during the fiscal years 2024 and 2025 or the interim period preceding the appointment.
- Disagreements with Predecessor: There were no disagreements with Grant Thornton regarding accounting principles, financial statement disclosure, or auditing scope during the two most recent fiscal years.
- Reportable Events: The only reportable event noted was a previously disclosed material weakness in internal control over financial reporting as of December 31, 2024. This weakness related to the lack of an effective risk assessment process and was remediated in 2025.
Investor Verification Checklist
- Verify the effective date of Deloitte & Touche LLP's appointment relative to the upcoming Form 10-Q filing.
- Confirm the details of the remediation of the material weakness in internal controls reported for 2024.
- Review the letter from Grant Thornton LLP (Exhibit 16.1) to ensure no undisclosed disagreements or reportable events exist.
- Monitor the upcoming Form 10-Q for the quarter ended March 31, 2026, for the first financial statements audited or reviewed under the new accounting firm.