Silver Point Specialty Lending Fund 8-K

What Happened
Silver Point Specialty Lending Fund announced on March 19, 2026 that its Board of Trustees, following the audit committee's recommendation, dismissed PricewaterhouseCoopers LLP (PwC) as the Fund’s independent registered public accounting firm and immediately appointed KPMG LLP as the Fund’s independent auditor 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 opinions or disclaimers) and the Fund reports no disagreements or reportable events with PwC through March 19, 2026. PwC’s letter to the SEC agreeing with these statements is filed as Exhibit 16.1 (dated March 25, 2026).

Key Details

• PwC was dismissed and KPMG was appointed effective March 19, 2026.
• PwC’s audit reports for fiscal years ended December 31, 2025 and 2024 contained no qualifications, adverse opinions, or disclaimers.
• The Fund reported no “disagreements” or “reportable events” with PwC for 2024, 2025 or through March 19, 2026.
• The Fund did not consult KPMG on accounting or auditing matters for 2024, 2025 or the interim period through March 19, 2026.

Why It Matters
A change in independent auditors is material corporate governance information for investors because it can affect audit approach, controls testing and financial reporting continuity. In this case, the filing indicates an orderly transition: past audits by PwC were unmodified and there were no unresolved disagreements or reportable events. Investors should note the change and monitor future filings (including audited financials and any auditor communications) for any shifts in audit opinion or reporting practices under KPMG.