Arboretum Silverleaf Income Fund, L.P. 8-K

What Happened

• On April 1, 2026, Arboretum Silverleaf Income Fund, L.P. (the "Partnership") terminated its engagement with Berkowitz Pollack Brant Advisors + CPAs (BPBA) and engaged Stephano Slack LLC as its independent registered public accounting firm, effective immediately, for the Partnership’s fiscal year ended December 31, 2025.
• BPBA’s audit reports for the fiscal years ended December 31, 2024 and 2023 contained no adverse opinion or disclaimer and were not qualified or modified. The Partnership reports no disagreements or "reportable events" with BPBA for those years or the interim period through the date of the Form 8-K. BPBA’s letter dated April 7, 2026 is filed as Exhibit 16.1 to the 8-K.
• The Partnership (and anyone acting on its behalf) did not consult Stephano Slack during the 2024 and 2023 fiscal years or the interim period about accounting or auditing matters that would trigger Item 304 disclosure.

Key Details

• Date of auditor change: April 1, 2026.
• New auditor: Stephano Slack LLC; former auditor: Berkowitz Pollack Brant Advisors + CPAs (BPBA).
• Scope: Engagement covers fiscal year ended December 31, 2025 (effective immediately).
• BPBA letter confirming no disagreements/reportable events is dated April 7, 2026 and is included as Exhibit 16.1.

Why It Matters

• A change in the independent auditor is material because the auditor issues the audit opinion investors rely on for financial statement credibility.
• The filing states there were no disagreements or reportable events with the former auditor and BPBA’s prior reports were unqualified, which suggests no known audit disputes for the prior periods.
• Investors should watch upcoming financial filings (including the audited financial statements for the year ended December 31, 2025) to see the new auditor’s report and any differences in audit scope or disclosures.