{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-058734","form_type":"8-K","ticker":null,"cik":"0001820878","company_name":"Aimco OP L.P.","filed_at":"2024-05-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:20.378833+00:00","generated_at":"2026-06-02T02:37:24.810375+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Aimco appoints Grant Thornton as new independent auditor, dismisses Ernst & Young","bullets":["Audit Committee approved Grant Thornton as independent auditor for FY 2024, dismissing E&Y effective May 9, 2024.","No disagreements or reportable events occurred with E&Y during fiscal years 2022-2023 and interim period.","E&Y's prior audit reports for the two years ended Dec 31, 2023 were unqualified and not modified.","The company did not consult Grant Thornton on any accounting, auditing, or financial reporting matters before appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-058734","json":"https://secwatch.observer/filing/0000950170-24-058734.json","markdown":"https://secwatch.observer/filing/0000950170-24-058734.md","text":"https://secwatch.observer/filing/0000950170-24-058734.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1820878/000095017024058734/0000950170-24-058734-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/922864/000095017024058734/aiv-20240509.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T02:37:24.810375+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":"815d1486ef6a0e31fd9932e8a1e5af5ab02cdeb6","claim":"Aimco OP L.P. dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"on May 9, 2024, in connection with the selection of Grant Thornton, the Audit Committee approved the dismissal of Ernst & Young LLP","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1820878/000095017024058734/0000950170-24-058734-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Ernst & Young LLP"},{"label":"Successor","value":"Grant Thornton LLP"}]},{"claim_id":"bc601ad7ebb75515419bd1d5f628aea62f3767d6","claim":"Aimco OP L.P. engaged Grant Thornton LLP as its auditor.","evidence_excerpt":"After conducting a competitive process, on May 9, 2024, the Audit Committee of the Board of Directors (the “Audit Committee”) of Apartment Investment and Management Company (the “Company”) approved the appointment of Grant Thornton LLP (“Grant Thornton”) as the new independent registered public accounting firm for the Company and Aimco OP L.P.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1820878/000095017024058734/0000950170-24-058734-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Grant Thornton LLP"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}