{"schema_version":"secwatch.filing_event.v1","accession":"0001345126-26-000057","form_type":"8-K","ticker":"CODI","cik":"0001345126","company_name":"Compass Diversified Holdings","filed_at":"2026-07-16T20:25:00+00:00","discovered_at":"2026-07-16T20:26:00.318667+00:00","generated_at":"2026-07-16T20:26:10.515001+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":"Compass Diversified dismisses Grant Thornton, appoints Deloitte; prior audit had going concern and material weaknesses","bullets":["Grant Thornton's 2024 report included going concern doubt and restatement; 2024 and 2025 reports had adverse internal control opinions.","No disagreements between CODI and Grant Thornton on accounting matters during the relevant periods.","Deloitte appointed to review interim Q2 2026 and audit FY 2026; no prior consultations with Deloitte.","Audit Committee approved dismissal and appointment on July 16, 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001345126-26-000057","json":"https://secwatch.observer/filing/0001345126-26-000057.json","markdown":"https://secwatch.observer/filing/0001345126-26-000057.md","text":"https://secwatch.observer/filing/0001345126-26-000057.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1345126/000134512626000057/0001345126-26-000057-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1345122/000134512626000057/codi-20260716.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-16T20:26:10.515001+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}