{"schema_version":"secwatch.filing_event.v1","accession":"0000883902-24-000015","form_type":"8-K/A","ticker":null,"cik":"0000883902","company_name":"Cornerstone Building Brands, Inc.","filed_at":"2024-02-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:27.131692+00:00","generated_at":"2026-06-05T17:55:50.906974+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Cornerstone Building Brands dismisses Grant Thornton, appoints Deloitte as auditor","bullets":["Grant Thornton completed audit of FY2023 financials; dismissal effective February 23, 2024.","No adverse opinions, disagreements, or reportable events occurred in FY2022 or FY2023.","Deloitte engaged as independent auditor for FY2024, effective January 15, 2024.","No prior consultations with Deloitte on accounting matters before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0000883902-24-000015","json":"https://secwatch.observer/filing/0000883902-24-000015.json","markdown":"https://secwatch.observer/filing/0000883902-24-000015.md","text":"https://secwatch.observer/filing/0000883902-24-000015.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/883902/000088390224000015/0000883902-24-000015-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/883902/000088390224000015/cnr-20240115.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T17:55:50.906974+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":"c739d0ebbbdeb609a9b47f44148a8b933e89134c","claim":"Cornerstone Building Brands, Inc. engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"on January 15, 2024, the Audit Committee selected Deloitte as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/883902/000088390224000015/0000883902-24-000015-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"fc2981794382e899e8908a31b7737eefb322d2ac","claim":"Cornerstone Building Brands, Inc. dismissed Grant Thornton LLP as its auditor.","evidence_excerpt":"of the Company’s consolidated financial statements as of and for the fiscal year ended December 31, 2023 by Grant Thornton LLP (“Grant Thornton”) and the issuance of Grant Thornton’s reports thereon.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/883902/000088390224000015/0000883902-24-000015-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}