Overland Advantage 8-K

What Happened
Overland Advantage filed an 8-K reporting that on March 19, 2026 its Audit Committee dismissed PricewaterhouseCoopers LLP (PwC) as the company's independent registered public accounting firm, effective upon PwC’s completion of the audit for the fiscal year ended December 31, 2025. On the same date the Audit Committee approved the appointment of Deloitte & Touche LLP as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026. PwC’s audit reports for the fiscal years ended December 31, 2025 and 2024 were unmodified (no adverse opinion, disclaimer, or qualification). The company reports there were no disagreements or reportable events with PwC during those periods or through March 19, 2026. PwC’s letter to the SEC dated March 20, 2026 is filed as Exhibit 16.1.

Key Details

• Dismissal and appointment effective March 19, 2026; PwC will finish the 2025 audit before the change takes effect.
• PwC’s reports for FY2025 and FY2024 contained no adverse opinions, disclaimers, or qualifications.
• Company states there were no disagreements or reportable events with PwC for FY2024, FY2025 or through March 19, 2026.
• Deloitte was appointed for the fiscal year ending December 31, 2026; the company and Deloitte reported no prior consultations or disagreements in the covered periods.

Why It Matters
A change of independent auditor is a material corporate governance event investors watch because it affects who reviews the company’s financial statements. Here, the filing emphasizes that prior audits were clean and that there were no disagreements or reportable events with PwC, which reduces immediate red flags for investors. Deloitte’s appointment means a new Big Four firm will audit FY2026 results; investors should watch for any auditor transition commentary in upcoming filings and ensure continued timely delivery of audited financials.