CIM Opportunity Zone Fund, L.P. has dismissed PricewaterhouseCoopers LLP as its independent registered public accounting firm, effective September 21, 2026. The Fund’s manager and General Partner approved the appointment of Deloitte & Touche LLP to serve as the new auditor for the fiscal year ending December 31, 2026.
The filing states that PwC served as the Fund’s auditor since its inception. The audit reports for the fiscal years ended December 31, 2024, and December 31, 2025, did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified.
Regarding the transition, the Fund reported that there were no disagreements with PwC on accounting principles, financial statement disclosure, or auditing scope during the two most recent fiscal years and the interim period through September 21, 2026. The only exception noted was the remediation of a material weakness in the Fund’s internal control over financial reporting, which was previously disclosed in the Annual Report on Form 10-K for the year ended December 31, 2023, and remediated in the report for the year ended December 31, 2024.
The Fund has authorized PwC to respond fully to any inquiries from Deloitte regarding the material weakness. Additionally, the filing confirms that neither the Fund nor its representatives consulted Deloitte prior to the appointment regarding accounting principles, audit opinions, or any disagreements or reportable events.
