Business Context and Reporting Period
This Form 8-K is a current report filed by Greystone Housing Impact Investors LP (the "Partnership") on November 17, 2025. The filing discloses a change in the Partnership's independent registered public accounting firm. The Partnership is a Delaware limited partnership with its principal executive offices in Omaha, Nebraska, and its Beneficial Unit Certificates trade on the New York Stock Exchange under the symbol GHI.
Financial Metrics
This filing does not contain financial performance data. There are no reported figures for revenue, profit, cash flow, margins, debt, or liquidity in this document.
Material Changes
The primary material change reported is the replacement of the independent auditor:
- Dismissed Firm: PricewaterhouseCoopers LLP ("PwC"), which served as the auditor since 2016.
- Engaged Firm: Grant Thornton LLP, effective November 17, 2025, for the fiscal year ending December 31, 2025.
- Reason for Change: The change was made proactively to avoid potential impacts on auditor independence. An affiliate of the Partnership, Greystone Select Incorporated ("GSI"), requested additional non-audit services from PwC that were deemed impermissible under SEC independence rules. To maintain strict adherence to independence standards, the Audit Committee elected to switch auditors.
- Disagreements: The filing explicitly states there were no disagreements with PwC regarding accounting principles, financial statement disclosures, or auditing scope/procedures during the fiscal years ended December 31, 2024 and 2023, or the subsequent interim period.
Guidance, Outlook, and Risks
The filing contains no financial guidance, outlook, or management commentary regarding future business performance. The primary risk addressed is the potential conflict of interest regarding auditor independence, which was mitigated by the change in firm. The filing confirms that PwC's audit reports for the 2023 and 2024 fiscal years were unqualified and did not contain adverse opinions, disclaimers, or modifications.
Key Facts for Investor Verification
- Verify the effective date of the new auditor engagement (November 17, 2025) and the scope of Grant Thornton's appointment.
- Review the attached letter from PwC (Exhibit 16.1) to confirm their agreement with the Partnership's statements regarding the lack of disagreements.
- Confirm that the change in auditor was not triggered by any financial irregularities or disputes over accounting practices.
- Note that the Partnership's next fiscal year-end is December 31, 2025, which will be the first audit conducted by Grant Thornton.