{"schema_version":"secwatch.filing_event.v1","accession":"0000883902-24-000003","form_type":"8-K","ticker":null,"cik":"0000883902","company_name":"Cornerstone Building Brands, Inc.","filed_at":"2024-01-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:27.131896+00:00","generated_at":"2026-06-06T23:42:40.045347+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Cornerstone Building Brands dismisses Grant Thornton, appoints Deloitte as auditor","bullets":["Audit Committee approved dismissal of Grant Thornton effective upon filing of 2023 10-K; no adverse opinions, disagreements, or reportable events.","Deloitte & Touche engaged to serve as independent auditor for fiscal year ending Dec 31, 2024, subject to execution of engagement letter.","Change followed a competitive request for proposal process; Grant Thornton letter filed as Exhibit 16.1.","No consultations with Deloitte on accounting matters prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0000883902-24-000003","json":"https://secwatch.observer/filing/0000883902-24-000003.json","markdown":"https://secwatch.observer/filing/0000883902-24-000003.md","text":"https://secwatch.observer/filing/0000883902-24-000003.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/883902/000088390224000003/0000883902-24-000003-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/883902/000088390224000003/cnr-20240115.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T23:42:40.045347+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"1775d591b3827240594d954c7b9f1b38014c50ce","claim":"Cornerstone Building Brands, Inc. dismissed Grant Thornton LLP as its auditor.","evidence_excerpt":"On January 15, 2024, the Audit Committee of the Board of Directors (the “Audit Committee”) of Cornerstone Building Brands, Inc. (the “Company”) approved the dismissal of Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm effective upon the filing of the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/883902/000088390224000003/0000883902-24-000003-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Grant Thornton LLP"},{"label":"Successor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"ac0a6135704386762a6086c9778158ef321c8bb0","claim":"Cornerstone Building Brands, Inc. engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"Following approval of the Audit Committee, on January 15, 2024, the Company engaged Deloitte & Touche LLP (“Deloitte”) to serve as the Company’s independent registered public accounting firm, for the fiscal year ending December 31, 2024, to be effective following the completion of Grant Thornton’s engagement, contingent upon the execution of an engagement letter.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/883902/000088390224000003/0000883902-24-000003-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}