Horizon Technology Finance Corp 8-K

What Happened

• Horizon Technology Finance Corporation announced in an 8-K that on May 13, 2026 its Board dismissed RSM US LLP as the company's independent registered public accounting firm and, upon recommendation of the Audit Committee, appointed Grant Thornton LLP to serve as the independent auditor for the fiscal year ending December 31, 2026.
• RSM had served as the Company’s auditor since 2008. RSM’s audit reports for the fiscal years ended December 31, 2024 and December 31, 2025 were unqualified and contained no adverse opinions or disclaimers. The filing states there were no disagreements or “reportable events” with RSM during the two most recent fiscal years and through May 13, 2026. RSM provided a letter dated May 14, 2026 (filed as Exhibit 16.1) agreeing with the company’s statements.

Key Details

• Date of change: May 13, 2026.
• Outgoing auditor: RSM US LLP (auditor since 2008).
• Incoming auditor: Grant Thornton LLP, appointed to audit FY2026 (year ending Dec 31, 2026).
• No disagreements or reportable events with RSM in the two most recent fiscal years or through the dismissal date.

Why It Matters

• Auditor changes are material governance events because auditors provide independent assurance on a company’s financial statements. A change alone does not imply problems — here, RSM’s recent opinions were clean and the filing reports no disagreements.
• Investors should note the new auditor for FY2026 and watch future filings (including the FY2026 audited financial statements) for any differences in reporting, audit scope, or disclosures related to the audit transition.