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 September 18, 2024, the Board of Directors (the "Board") of Investcorp Credit Management BDC, Inc. (the "Company") approved, based on the recommendation of the Company's Audit Committee (the "Audit Committee"), the dismissal of RSM US LLP ("RSM") as the Company's independent registered public accounting firm, effective immediately following the completion of its audit of the Company's consolidated financial statements as of and for the year ended June 30, 2024 and the issuance of its report.

The audit reports of RSM on the Company's consolidated financial statements as of and for the fiscal years ended June 30, 2023 and 2022 did not contain an adverse opinion or a disclaimer of opinion, and they were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the fiscal years ended June 30, 2024 and 2023 and the subsequent interim period through September 24, 2024, there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-Kand the related instructions to Item 304 of Regulation S-K)with RSM on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures which, if not resolved to the satisfaction of RSM, would have caused RSM to make reference to the subject matter of the disagreements in connection with its audit report, and there were no "reportable events" as that term is defined in Item 304(a)(1)(v) of Regulation S-K.

The Company has provided RSM with a copy of the foregoing disclosures and has requested that RSM furnish the Company with a letter addressed to the U.S. Securities and Exchange Commission stating whether RSM agrees with the above statements. A copy of RSM's letter dated September 24, 2024 is filed as Exhibit 16.1 to this Form 8-K.

(b) Engagement of new independent registered public accounting firm

Based on the recommendation of the Audit Committee, the Board engaged KPMG LLP ("KPMG") to serve as the Company's independent registered public accounting firm, effective immediately upon the dismissal of RSM as the Company's independent registered public accounting firm.

During the fiscal years ended June 30, 2024 and 2023 and through September 18, 2024, neither the Company nor anyone on its behalf consulted with KPMG regarding: (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 consolidated financial statements, and neither a written report nor oral advice was provided to the Company that KPMG concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a "disagreement" (as defined in Item 304(a)(1)(iv) of Regulation S-Kand the related instructions to Item 304 of Regulation S-K)or a "reportable event" (as defined in Item 304(a)(1)(v) of Regulation S-K).

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