CIM Opportunity Zone Fund, L.P. Replaces Auditor, Appoints Deloitte

What Happened

• CIM Opportunity Zone Fund, L.P. filed an 8‑K reporting that on September 21, 2026 the fund and its general partner dismissed PricewaterhouseCoopers LLP (PwC) as the fund’s independent registered public accounting firm and approved the appointment of Deloitte & Touche LLP to audit the fund’s consolidated financial statements for the fiscal year ending December 31, 2026.
• PwC had served as the fund’s auditor since inception. PwC’s audit reports for the years ended December 31, 2024 and December 31, 2025 were unqualified and contained no adverse opinion or disclaimer. There were no disagreements with PwC during the two most recent fiscal years and the interim period through September 21, 2026, except for a previously disclosed material weakness in internal control over financial reporting that management has reported as remediated.

Key Details

• Dismissal and appointment effective date: September 21, 2026.
• PwC audited fiscal years ended December 31, 2024 and December 31, 2025; reports were unmodified.
• The only reportable item with PwC was prior remediation of a material weakness (disclosed in the 2023 Form 10‑K and remediation reported in the 2024 Form 10‑K).
• Deloitte will audit the fund’s consolidated financial statements for the year ending December 31, 2026; Deloitte had no consulting engagements with the fund in the prior two fiscal years or through the appointment date.

Why It Matters

• Auditor changes are material corporate governance events: they affect who examines the fund’s financial statements and can influence investor confidence in reporting quality.
• In this case, PwC’s prior reports were unmodified and the only noted issue (a material weakness) was reported as remediated, and the filing states there were no unresolved disagreements—suggesting the change is not due to audit dispute.
• Deloitte will perform the FY2026 audit; investors should look for Deloitte’s audit opinion in future filings to confirm continuity and any changes in audit findings.