{"filing":{"accession_number":"0001345126-26-000057","cik":"0001345122","ticker":null,"company_name":"Compass Group Diversified Holdings LLC","form":"8-K","filing_date":"2026-07-16","report_date":null,"primary_document":"codi-20260716.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1345122/000134512626000057/codi-20260716.htm"},"events":[{"id":18436,"run_id":16573,"accession_number":"0001345126-26-000057","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"The filing discloses the dismissal of Grant Thornton LLP as CODI's independent registered public accounting firm effective July 16, 2026, and the simultaneous appointment of Deloitte \u0026 Touche LLP as the new auditor. This is a classic auditor change under Item 4.01. The materiality is heightened by the fact that Grant Thornton's prior reports contained going-concern warnings and references to restatements, and expressed adverse opinions on internal controls due to material weaknesses—factors that would affect investor assessment of the company's financial reliability and governance.","company_name":"Compass Group Diversified Holdings LLC","ticker":null,"filing_date":"2026-07-16","form":"8-K","submitted_at":null,"items":[{"id":17241,"accession_number":"0001345126-26-000057","item_number":"4.01","item_title":"Changes in Registrant's Certifying Accountant","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The filing discloses the dismissal of Grant Thornton LLP as CODI's independent registered public accounting firm effective July 16, 2026, and the simultaneous appointment of Deloitte \u0026 Touche LLP as the new auditor. This is a classic auditor change under Item 4.01. The materiality is heightened by the disclosure that Grant Thornton's prior reports contained going-concern warnings and references to restatements, and that Grant Thornton expressed adverse opinions on internal controls due to material weaknesses—factors that would affect investor assessment of financial reporting reliability.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-16T20:26:46.346910+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":17241,"accession_number":"0001345126-26-000057","item_number":"4.01","item_title":"Changes in Registrant's Certifying Accountant","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The filing discloses the dismissal of Grant Thornton LLP as CODI's independent registered public accounting firm effective July 16, 2026, and the simultaneous appointment of Deloitte \u0026 Touche LLP as the new auditor. This is a classic auditor change under Item 4.01. The materiality is heightened by the disclosure that Grant Thornton's prior reports contained going-concern warnings and references to restatements, and that Grant Thornton expressed adverse opinions on internal controls due to material weaknesses—factors that would affect investor assessment of financial reporting reliability.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-16T20:26:46.346910+00:00","company_name":"Compass Group Diversified Holdings LLC","ticker":null,"filing_date":"2026-07-16"}]}