Change in Certifying Accountants (Form 8-K)

Item 4.01. Changes in Registrant's Certifying Accountant.

On May 26, 2026, Oxford Square Capital Corp. (the "Company") dismissed PricewaterhouseCoopers LLP ("PwC") as its independent registered public accounting firm and engaged Ernst & Young LLP ("EY") as its new independent registered public accounting firm. The decision to dismiss PwC and engage EY was approved by the Company's board of directors (the "Board") based on the recommendation of the audit committee of the Board.

The audit reports of PwC on the Company's financial statements as of and for the fiscal years ended December 31, 2025 and 2024 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the Company's two most recent fiscal years and in the subsequent interim period through May 26, 2026, there were (i) no disagreements between the Company 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 PwC to make reference to the subject matter of the disagreements in their reports on the financial statements for such years, and (ii) no reportable events (as that term is defined in Item 304(a)(1)(v) of Regulation S-K promulgated under the Securities Exchange Act of 1934, as amended (the "Exchange Act")).

The Company has provided PwC with a copy of this disclosure and has requested that PwC provide the Company with a letter addressed to the Securities and Exchange Commission stating whether or not PwC agrees with the above statements. A copy of PwC's letter, dated May 29, 2026, is attached as Exhibit 16.1 to this Current Report on Form 8-K.

During the Company's two most recent fiscal years and in the subsequent interim period through May 26, 2026, neither the Company nor any person on its behalf has consulted with EY with respect to either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements or (ii) any matter that was either the subject of a "disagreement" or a "reportable event" as such terms are defined in Items 304(a)(1)(iv) or 304(a)(1)(v), respectively, of Regulation S-K promulgated under the Exchange Act.