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Get filing alertsHorizon replaces RSM with Grant Thornton as auditor after 18-year tenure
Filed May 14, 2026 · Period ending May 13, 2026 · ~1 min read
Key Changes
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Board dismissed RSM US LLP after 18 years and appointed Grant Thornton LLP as independent auditor for fiscal year 2026, effective May 13.
Item 4.01 — Changes in Registrant's Certifying Accountant verify on EDGAR → -
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RSM issued clean audit opinions for fiscal years 2024 and 2025 with no adverse opinions, disclaimers, or modifications.
Item 4.01 — Changes in Registrant's Certifying Accountant verify on EDGAR → -
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No disagreements with RSM on accounting principles, financial disclosures, or audit procedures, and no reportable events such as material weaknesses in internal controls.
Item 4.01 — Changes in Registrant's Certifying Accountant verify on EDGAR →
Summary
Horizon Technology Finance replaced its auditor of 18 years, RSM US LLP, with Grant Thornton LLP for the 2026 fiscal year. The change was approved by the Board on May 13, 2026, following an Audit Committee recommendation. This is a routine auditor rotation with no adverse circumstances.
The filing explicitly confirms RSM issued unqualified audit opinions for the two most recent fiscal years and that no disagreements arose on accounting principles, financial statement disclosure, or auditing procedures. No reportable events—such as material weaknesses in internal controls—occurred during RSM's tenure or through the transition date.
The clean separation and absence of accounting disputes indicate an orderly transition. For retail holders, auditor changes after extended tenures are common governance practice and this one presents no immediate concerns about financial reporting quality or internal controls.
Section-by-Section Diff
Event · Item 4.01 — Changes in Registrant's Certifying Accountant
Item 4.01 — Changes in Registrant's Certifying Accountant filed; see Key Changes for terms.
Added in current filing · verify on EDGAR →
On May 13, 2026, the Board of Directors (the “Board”) of Horizon Technology Finance Corporation (the “Company”) dismissed RSM US LLP (“RSM”) as the Company’s independent registered public accounting firm. ... On May 13, 2026, upon the recommendation of the Audit Committee of the Board, the Board approved the appointment of Grant Thorton LLP (“GT”) to serve as the Company’s independent registered accounting firm to audit the Company’s consolidated financial statements for the fiscal year ended December 31, 2026.
The company dismissed RSM US LLP, which had served as auditor since 2008, and appointed Grant Thornton LLP as the new independent registered public accounting firm for fiscal year 2026. This is a routine auditor rotation with no adverse circumstances disclosed.
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Figures/quotes linked to EDGAR · Narrative written by AI · Jun 30, 2026 · How we verify