secwatch.observer — SEC 8-K summary
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Issuer:     CIM Opportunity Zone Fund, L.P. (—)
CIK:        0001765107
Form:       8-K
Filed at:   2024-02-27T23:59:59+00:00
Accession:  0001765107-24-000003
Event type: other_material
Sentiment:  negative
Materiality: 0.75
Item codes: 4.02
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1765107/000176510724000003/0001765107-24-000003-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1765107/000176510724000003/cim-20240221.htm
  HTML page:      https://secwatch.observer/filing/0001765107-24-000003

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