Credit Suisse High Yield Bond Fund Inc.

05/02/2024 | Press release | Distributed by Public on 05/02/2024 15:10

Change in Certifying Accountants - Form 8-K

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.