CIM Opportunity Zone Fund Replaces PwC With Deloitte as Auditor

The switch ends PwC’s tenure as the fund’s only auditor since inception, with Deloitte stepping in to audit the 2026 financial statements.

September 28, 2026

CIM Opportunity Zone Fund, L.P. has dismissed PricewaterhouseCoopers LLP as its independent registered public accounting firm and appointed Deloitte & Touche LLP to take its place. The fund’s manager and its general partner, CIM Opportunity Zone Fund GP, LLC, approved both the dismissal and the appointment on September 21, 2026.

PwC had audited the fund since its inception, making this the vehicle’s first change of auditor. Deloitte has been engaged to audit the fund’s consolidated financial statements for the fiscal year ending December 31, 2026, meaning the incoming firm will sign off on the current year’s results. The fund did not give a reason for the change.

A Clean Handoff, With One Past Weakness Noted

The disclosures that typically draw scrutiny in an auditor change came back largely clean:

• PwC’s audit reports on the fund’s fiscal 2024 and fiscal 2025 financial statements carried no adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.
• The fund reported no disagreements with PwC on accounting principles or practices, financial statement disclosure, or auditing scope or procedure during the two most recent fiscal years and the interim period through September 21.

The one reportable event the fund identified was the remediation of a material weakness in its internal control over financial reporting. The weakness was first disclosed in the fund’s annual report for 2023, and the fund reported it as remediated in its annual report for 2024. Management discussed the matter with PwC, and the fund has authorized PwC to respond fully to any inquiries from Deloitte about it.

PwC received a copy of the disclosure in advance and was asked to state, in a letter to the SEC, whether it agrees with the fund’s statements. That letter, dated September 25, 2026, accompanies the report.

No Prior Consultation With Deloitte

The fund said that neither it nor anyone acting on its behalf consulted Deloitte, during the past two fiscal years or through the appointment date, on how accounting principles would apply to a specific transaction, on the type of audit opinion Deloitte might render, or on any matter that was the subject of a disagreement or reportable event.

The fund, which files as an emerging growth company, has also been active on the financing side this year, with its indirect subsidiaries arranging senior credit facilities for a solar and battery storage project in Kings County, California.

Nathan D. DeBacker, chief accounting officer, signed the report on behalf of the fund.