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SEC filingSun Communities formally engaged Deloitte as its new auditor and dismissed Grant Thornton, with no adverse opinions or disagreements except a remediated material weakness.
Sun Communities, Inc. (SUI) filed an 8-K/A on May 13, 2026, to formally disclose the engagement of Deloitte & Touche LLP as its new independent registered public accounting firm for the fiscal year ending December 31, 2026, effective May 12, 2026. This follows the earlier dismissal of Grant Thornton LLP, which completed its review of the Company's consolidated financial statements for the period ended March 31, 2026, on April 28, 2026. The audit reports of Grant Thornton for fiscal years 2024 and 2025 were unqualified, with no adverse opinions or modifications. The Company reported no disagreements with Grant Thornton during the relevant periods, except for a material weakness in internal control over financial reporting as of December 31, 2024, related to an ineffective risk assessment process. This weakness was remediated in 2025. Grant Thornton has provided a letter agreeing with the disclosures in this filing. The change in auditor is a significant event for investors as it may signal changes in audit approach or financial reporting oversight.