CIM Opportunity Zone Fund LP
09/25/2026 | Press release | Distributed by Public on 09/25/2026 13:48
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 21, 2026, the manager of CIM Opportunity Zone Fund, L.P. (the "Fund") and CIM Opportunity Zone Fund GP, LLC, a Delaware limited liability company (the "General Partner") dismissed PricewaterhouseCoopers, LLP ("PwC") as the Fund's independent registered public accounting firm.
PwC served as the Fund's independent registered public accounting firm since the Fund's inception. The audit report of PwC on the Fund's financial statements as of and for the fiscal years ended December 31, 2024, and December 31, 2025 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 two most recent fiscal years and the subsequent interim period through September 21, 2026, there were no disagreements with 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 it to make reference to the subject matter of such disagreements in connection with its reports. Further, there were no "reportable events," as such term is described in Item 304(a)(1)(v) of Regulation S-K promulgated under the Securities Exchange Act of 1934, as amended (the "Exchange Act") except for the remediation of the material weakness in the Fund's internal control over financial reporting. The material weakness was previously reported in the Fund's Annual Report on Form 10-K for the year ended December 31, 2023 and the remediation was reported in the Fund's Annual Report on Form 10-K for the year ended December 31, 2024. Management discussed this matter with PwC, and the Fund has authorized PwC to respond fully to any inquiries of the successor auditor with respect to this matter.
The Fund provided PwC with a copy of this Form 8-K prior to its filing with the Securities and Exchange Commission (the "SEC") and requested that PwC provide the Fund with a letter addressed to the SEC stating whether it agrees with the above statements. A copy of PwC's letter, dated September 25, 2026, is attached as Exhibit 16.1 to this Current Report on Form 8-K.
(b) Appointment of new independent registered public accounting firm
On September 21, 2026, the manager of the Fund and the General Partner approved the appointment of Deloitte & Touche LLP ("Deloitte") to serve as the Fund's independent registered public accounting firm to audit the Fund's consolidated financial statements for the fiscal year ending December 31, 2026.
During the two most recent fiscal years and through September 21, 2026, the date of the appointment of Deloitte, neither the Fund nor any person on its behalf has consulted with Deloitte 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 Fund's consolidated financial statements, and neither a written report nor oral advice was provided to the Fund that Deloitte concluded was an important factor considered by the Fund in reaching a decision as to any accounting, auditing or financial reporting issue, 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.
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