Oxford Square Capital Corp. 8-K

What Happened

• Oxford Square Capital Corp. filed a Form 8‑K reporting that on May 26, 2026 the Company dismissed PricewaterhouseCoopers LLP (PwC) as its independent registered public accounting firm and engaged Ernst & Young LLP (EY) as its new independent registered public accounting firm. The Board approved the change based on the audit committee’s recommendation.
• PwC’s audit reports on the Company’s financial statements for the fiscal years ended December 31, 2025 and 2024 were unqualified (no adverse opinion or disclaimer and no modifications for uncertainty, scope, or accounting principles). The Company provided PwC with this disclosure and attached PwC’s letter dated May 29, 2026 as Exhibit 16.1.

Key Details

• Date of auditor change: May 26, 2026.
• Former auditor: PricewaterhouseCoopers LLP (PwC); New auditor: Ernst & Young LLP (EY).
• PwC reported no disagreements or reportable events with the Company during the two most recent fiscal years and through May 26, 2026.
• The Company and its representatives did not consult EY on accounting issues or disagreements during the two most recent fiscal years and the interim period through May 26, 2026.

Why It Matters

• Auditor changes are material corporate events investors watch because they relate to financial reporting oversight and audit continuity. Here, the filing indicates a routine change: prior audits were unmodified and PwC reported no disagreements or reportable events, which supports continuity and no known audit-related disputes.
• Investors should note the new auditor (EY) for future filings and disclosures; any future communications from the company about audit findings, fees, or restatements would be relevant follow-ups.