{"filing":{"accession_number":"0001765107-26-000028","cik":"0001765107","ticker":null,"company_name":"CIM Opportunity Zone Fund, L.P.","form":"8-K","filing_date":"2026-09-25","report_date":"2026-09-21","primary_document":"cim-20260921.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1765107/000176510726000028/cim-20260921.htm"},"events":[{"id":35086,"run_id":32311,"accession_number":"0001765107-26-000028","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"summary":"The filing discloses the dismissal of PricewaterhouseCoopers LLP as the Fund's independent registered public accounting firm on September 21, 2026, and the appointment of Deloitte \u0026 Touche LLP as the successor auditor. This is a classic auditor change under Item 4.01, with explicit disclosure of both the dismissal and appointment. The filing confirms no disagreements or reportable events (except a previously remediated material weakness in internal controls), indicating a routine transition rather than an audit failure.","company_name":"CIM Opportunity Zone Fund, L.P.","ticker":null,"filing_date":"2026-09-25","form":"8-K","submitted_at":null,"items":[{"id":39016,"accession_number":"0001765107-26-000028","item_number":"4.01","item_title":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"The filing discloses the dismissal of PricewaterhouseCoopers LLP as the Fund's independent registered public accounting firm on September 21, 2026, and the appointment of Deloitte \u0026 Touche LLP as the successor auditor. This is a classic auditor change under Item 4.01, with explicit disclosure of both the dismissal and appointment. The filing confirms no disagreements or reportable events (except a previously remediated material weakness in internal controls), indicating a routine transition rather than an audit failure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-25T19:53:55.994841+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":39016,"accession_number":"0001765107-26-000028","item_number":"4.01","item_title":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"The filing discloses the dismissal of PricewaterhouseCoopers LLP as the Fund's independent registered public accounting firm on September 21, 2026, and the appointment of Deloitte \u0026 Touche LLP as the successor auditor. This is a classic auditor change under Item 4.01, with explicit disclosure of both the dismissal and appointment. The filing confirms no disagreements or reportable events (except a previously remediated material weakness in internal controls), indicating a routine transition rather than an audit failure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-25T19:53:55.994841+00:00","company_name":"CIM Opportunity Zone Fund, L.P.","ticker":null,"filing_date":"2026-09-25"}]}