Credit Suisse High Yield Bond Fund filed SEC Form 8-K: Changes in Registrant's Certifying Accountant, Other Events, Financial Statements and Exhibits
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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CURRENT REPORT
Pursuant to Section 13 or 15(d)
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Date of Report (Date of earliest event reported):
May 2, 2024 (
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Item 4.01. Changes in Registrant’s Certifying Accountant.
| (a) | Dismissal of independent registered public accounting firm |
On April 23, 2024, the Board of Directors (the “Board”) of Credit Suisse High Yield Bond Fund (the “Fund”) approved the dismissal of PricewaterhouseCoopers LLP (“PwC”) as the independent registered public accounting firm for the Fund, due to PwC’s ceasing to be deemed an independent registered public accounting firm with respect to the Fund after April 30, 2024. The Board’s decision to approve the dismissal of PwC was recommended by the Audit Committee of the Board.
The reports of PwC on the Fund’s financial statements as of and for the two most recent fiscal years ended October 31, 2023 and October 31, 2022 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainties, audit scope or accounting principles.
During the Fund’s two most recent fiscal years ended October 31, 2023 and October 31, 2022 and during the period from the end of the most recently completed fiscal year through April 30, 2024, there were no disagreements between the Fund and PwC on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of PwC, would have caused them to make reference to the subject matter of the disagreements in their report on the financial statements of the Fund for such periods.
During the Fund’s two most recent fiscal years ended October 31, 2023 and October 31, 2022 and during the period from the end of the most recently completed fiscal year through April 30, 2024, there were no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K under the Securities Exchange Act of 1934, as amended (the “1934 Act”)).
The Fund previously provided PwC with a copy of the foregoing disclosure and requested that PwC furnish the Fund with a letter addressed to the Securities and Exchange Commission stating whether or not its agrees with the statements made by the Fund set forth above. A copy of PwC’s letter dated May 2, 2024 is filed as Exhibit 16.1 to this Form 8-K.
Item 8.01. Other Events.
On May 1, 2024, Credit Suisse Asset Management, LLC (“Credit Suisse”) merged into UBS Asset Management (Americas) LLC (“UBS AM (Americas)”), with UBS AM (Americas) as the surviving entity, and UBS AM (Americas) became the investment manager to the Fund.
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Item 9.01 Financial Statements and Exhibits.
(d) Exhibits.
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Fund has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
| Date: May 2, 2024 | Credit Suisse High Yield Bond Fund |
| /s/ Omar Tariq | |
| Name: Omar Tariq | |
| Title: Chief Executive Officer and President |
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EXHIBIT INDEX
The following exhibit is filed herewith:
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Exhibit |
Exhibit Description | |
| 16.1 | Letter of PricewaterhouseCoopers LLP |
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