CaliberCos Inc. Appoints New Auditor

TL;DR

CaliberCos swapped auditors from WithumSmith+Brown to BDO USA, LLP, effective Sept 25, 2025.

AI Summary

CaliberCos Inc. announced on September 25, 2025, a change in its certifying accountant. The company has appointed BDO USA, LLP as its new independent registered public accounting firm, replacing WithumSmith+Brown, PC. This change is effective immediately.

Why It Matters

A change in auditors can sometimes signal underlying issues or a desire for a fresh perspective on financial reporting.

Risk Assessment

Risk Level: medium — Changes in auditors can sometimes precede or coincide with financial irregularities or a change in business strategy.

Key Players & Entities

• CaliberCos Inc. (company) — Registrant
• BDO USA, LLP (company) — New certifying accountant
• WithumSmith+Brown, PC (company) — Former certifying accountant
• September 25, 2025 (date) — Effective date of change

FAQ

Key Financial Figures

• $0.001 — tered Class A Common Stock, par value $0.001 CWD The Nasdaq Stock Market LLC Ind

Filing Documents

• tm2527018d1_8k.htm (8-K) — 29KB
• tm2527018d1_ex16-1.htm (EX-16.1) — 3KB
• 0001104659-25-093943.txt ( ) — 197KB
• cwd-20250925.xsd (EX-101.SCH) — 3KB
• cwd-20250925_lab.xml (EX-101.LAB) — 33KB
• cwd-20250925_pre.xml (EX-101.PRE) — 22KB
• tm2527018d1_8k_htm.xml (XML) — 4KB

01 Changes in Registrant's Certifying Accountant

Item 4.01 Changes in Registrant's Certifying Accountant. On September 25, 2025, the Audit Committee of the Board of Directors (the "Board") of CaliberCos Inc. (the "Company") recommended and the Board approved (i) the 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 cash flows and the Company's lack of resources to satisfy debt maturities. Furthermore, during the two most recent fiscal years ended December 31, 2024 and December 31, 2023, and the subsequent interim period through September 25, 2025, there were no disagreements with Deloitte on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Deloitte, would have caused it to make a reference in connection with its opinion to the subject matter of the disagreement or reportable events as defined in Item 304(a)(1)(v) of Regulation S-K. During the two most recent fiscal years ended December 31, 2024 and December 31, 2023, and the subsequent interim period through September 25, 2025, Urish Popeck has not been engaged as either the principal accountant to audit the

01 Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits Exhibits Exhibit No. Description 16.1 Letter to the Securities and Exchange Commission from Deloitte & Touche LLP, dated September 25, 2025. 104 Cover Page Interactive Data File (embedded within the Inline XBRL document)

SIGNATURES

SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. Date: September 26, 2025 CaliberCos Inc . By: /s/ John C. Loeffler, II Name: John C. Loeffler, II Title: Chairman and Chief Executive Officer

View Full Filing

View this 8-K filing on SEC EDGAR