{"schema_version":"secwatch.filing_event.v1","accession":"0001828723-23-000116","form_type":"8-K","ticker":null,"cik":"0001828723","company_name":"Altus Power, Inc.","filed_at":"2023-09-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.536725+00:00","generated_at":"2026-06-11T00:42:25.146463+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Altus Power dismisses Deloitte & Touche, appoints Grant Thornton as new auditor","bullets":["Audit committee approved dismissal of Deloitte and appointment of Grant Thornton as independent auditor for FY 2023, effective Aug 31, 2023.","Deloitte's reports for FY 2021 and 2022 contained no adverse opinion or qualification.","No disagreements with Deloitte on accounting principles or audit scope during the two most recent fiscal years and subsequent interim period.","Reportable event disclosed: material weaknesses in internal controls over financial reporting as reported in the 2022 10-K.","Deloitte provided a letter to SEC agreeing with the disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001828723-23-000116","json":"https://secwatch.observer/filing/0001828723-23-000116.json","markdown":"https://secwatch.observer/filing/0001828723-23-000116.md","text":"https://secwatch.observer/filing/0001828723-23-000116.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1828723/000182872323000116/0001828723-23-000116-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1828723/000182872323000116/amps-20230831.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T00:42:25.146463+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":"7f319a3b8c94b1990bc5af8c2f0a56c847a944d7","claim":"Altus Power, Inc. dismissed Deloitte & Touche LLP as its auditor.","evidence_excerpt":"the decision to change the Company’s independent registered public accounting firm and, accordingly, to dismiss Deloitte, was approved by the Audit Committee on August 31, 2023, and Deloitte was dismissed effective as of August 31, 2023","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1828723/000182872323000116/0001828723-23-000116-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Deloitte & Touche LLP"},{"label":"Successor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"},{"claim_id":"b8aa92e1ff7609fad188500a95530c9eafc85c53","claim":"Altus Power, Inc. engaged Grant Thornton LLP as its auditor.","evidence_excerpt":"(the “Company”) approved the appointment of Grant Thornton LLP (“GT”), as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately concurrent with the dismissal of Deloitte & Touche LLP (“Deloitte”). During the Company’s two most recent fiscal years (fiscal years ended December 31, 2022 and 2021), respectively, and the subsequent interim period through August 31, 2023 , neither the Company nor anyone on its behalf consulted GT regarding any of the matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K. The Audit Committee recently conducted a competitive process to determine the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023. Several independent accounting firms were invited to participate in this process, including Deloitte, which had been previously eng","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1828723/000182872323000116/0001828723-23-000116-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}