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SEC filingHorizon Technology Finance Corp dismissed RSM US LLP as its independent registered public accounting firm and appointed Grant Thornton LLP, with no disagreements or reportable events disclosed.
The change in independent registered public accounting firm from RSM US LLP, which had served since 2008, to Grant Thornton LLP occurred on May 13, 2026, following Board and Audit Committee approval. This transition is routine as indicated by the absence of any disagreements on accounting principles, financial disclosures, auditing scope, or reportable events over the relevant periods, including through the dismissal date. RSM's unqualified audit opinions for the fiscal years ended December 31, 2024, and 2025 further support a clean handover. No pre-appointment consultations with Grant Thornton regarding specified transactions, audit opinions, disagreements, or reportable events took place, minimizing concerns over influence or unresolved issues. RSM confirmed agreement with these disclosures in its SEC-directed letter filed as Exhibit 16.1, providing investor assurance on the process integrity.