{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-093943","form_type":"8-K","ticker":"CWD","cik":"0001627282","company_name":"CaliberCos Inc.","filed_at":"2025-09-26T23:59:59+00:00","discovered_at":"2026-05-14T18:02:44.516755+00:00","generated_at":"2026-05-17T05:34:03.171841+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"CaliberCos dismisses Deloitte, appoints Urish Popeck as new auditor for FY2025","bullets":["Audit committee dismissed Deloitte & Touche and appointed Urish Popeck & Co. as auditor for FY2025, effective immediately.","Deloitte's 2024 audit report included a going-concern qualification over negative cash flows and debt maturity risks.","No disagreements existed with Deloitte on accounting principles; Deloitte furnished a letter agreeing with the disclosures.","Urish Popeck had not previously been engaged by the Company or consulted on accounting matters before this appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-093943","json":"https://secwatch.observer/filing/0001104659-25-093943.json","markdown":"https://secwatch.observer/filing/0001104659-25-093943.md","text":"https://secwatch.observer/filing/0001104659-25-093943.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1627282/000110465925093943/0001104659-25-093943-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1627282/000110465925093943/tm2527018d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T05:34:03.171841+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":"39fbfe98e8f2d257aa766a882b70b74228417ad0","claim":"CaliberCos Inc. engaged Urish Popeck & Co., LLC as its auditor.","evidence_excerpt":"he appointment of Urish Popeck & Co., LLC (“Urish Popeck”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025 and related interim periods and, concurrently, (ii) the dismissal of Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm, effective immediately. The audit reports of Deloitte on the Company’s financial statements as of December 31, 2024 and December 31, 2023, did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles. The audit report for the year ended December 31, 2024 had been prepared assuming that the Company would continue as a going concern and included an explanatory paragraph regarding the Company’s ability to continue as a going concern as result of its negative operating ca","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1627282/000110465925093943/0001104659-25-093943-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Urish Popeck & Co., LLC"}],"fact_type":"auditor_change"},{"claim_id":"6227ee067fa114321e4e0282385b4bfc0e2229d9","claim":"CaliberCos Inc. dismissed Deloitte & Touche LLP as its auditor.","evidence_excerpt":"irm for the fiscal year ending December 31, 2025 and related interim periods and, concurrently, (ii) the dismissal of Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1627282/000110465925093943/0001104659-25-093943-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"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"}