SUN COMMUNITIES INC 8-K

What Happened Sun Communities, Inc. (SUI) announced on March 23, 2026 that its Audit Committee approved the appointment of Deloitte & Touche LLP as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2026. Deloitte’s appointment becomes effective when the Company files its Form 10‑Q for the quarter ended March 31, 2026 (the “Effective Date”). Concurrently, the Committee dismissed Grant Thornton LLP as the Company’s auditor, effective upon completion of Grant Thornton’s services for the period ended March 31, 2026.

Key Details

• Appointment approved by the Audit Committee on March 23, 2026; effective upon filing the March 31, 2026 Form 10‑Q.
• Grant Thornton was dismissed in connection with the appointment; its audit reports for FY 2025 and 2024 were unmodified (no adverse opinion or disclaimer).
• No disagreements or reportable events with Grant Thornton during 2024–2025, except a previously disclosed material weakness in internal control over financial reporting as of Dec 31, 2024 that was remediated in 2025.
• Deloitte had not been consulted by the Company on accounting/audit matters during 2024–2025 and the interim period prior to appointment. Grant Thornton’s letter dated March 27, 2026 is filed as Exhibit 16.1.

Why It Matters A change in independent auditor is material for investors because it affects who will audit the company’s financial statements going forward and can signal a fresh review of controls and accounting practices. The filing confirms the transition will occur cleanly (effective with the upcoming 10‑Q) and that prior audits were unmodified; it also notes a previously disclosed control weakness was remediated in 2025. Investors should watch the upcoming Form 10‑Q and future audit reports for any changes in audit scope, disclosures, or findings under Deloitte.