---
schema_version: "secwatch.filing_event.v1"
accession: "0001765107-24-000003"
form_type: "8-K"
ticker: null
cik: "0001765107"
company_name: "CIM Opportunity Zone Fund, L.P."
filed_at: "2024-02-27T23:59:59+00:00"
generated_at: "2026-06-05T12:25:20.774505+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# CIM Opportunity Zone Fund to restate historical financials after SEC staff challenges fair-value accounting

## Summary
- Fund will restate annual audited financials in Form 10 and interim unaudited for June 30, 2023 and Sep 30, 2023.
- Restatement changes asset/liability presentation from fair value to historical cost under U.S. GAAP.
- No change to NAV, investor allocations, fees, or distributions under the Limited Partnership Agreement.
- Fund is evaluating internal controls and disclosure procedures for potential material weaknesses.
- Amendment filings to Form 10 and Forms 10-Q will be submitted as soon as practicable.

## SEC filing metadata
- accession: 0001765107-24-000003
- form_type: 8-K
- cik: 0001765107
- company_name: CIM Opportunity Zone Fund, L.P.
- filed_at: 2024-02-27T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1765107/000176510724000003/0001765107-24-000003-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1765107/000176510724000003/cim-20240221.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001765107-24-000003
- JSON: https://secwatch.observer/filing/0001765107-24-000003.json
- Plain text: https://secwatch.observer/filing/0001765107-24-000003.txt

## Key facts
- Auditor Changes
  CIM Opportunity Zone Fund, L.P. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: PricewaterhouseCoopers LLP
  source text: the Fund concluded on February 21, 2024 that its historical annual audited financial statements (and audit report) included within its Form 10, as amended, and interim unaudited financial statements for each of the periods ended June 30, 2023 and September 30, 2023 included in its Forms 10-Q should be restated
  evidence_url: https://www.sec.gov/Archives/edgar/data/1765107/000176510724000003/0001765107-24-000003-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.