Canadian Imperial Bank of Commerce (CM) adds unqualified 2025 audit opinion for annual financials

Rhea-AI Filing Summary

Canadian Imperial Bank of Commerce filed a report as a foreign private issuer to provide shareholders with the independent auditor’s opinion on its 2025 annual financial statements. The filing states that an unqualified report from the independent registered public accounting firm, based on an audit conducted under Canadian generally accepted auditing standards, is attached as an exhibit.

The filing also notes that an unqualified auditor’s report based on standards of the U.S. Public Company Accounting Oversight Board was included with CIBC’s 2025 annual financial statements that were filed as an exhibit to its Annual Report on Form 40-F. An unqualified opinion means the auditors accepted the financial statements as fairly presented in all material respects under the relevant standards.

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Form 6-K: How Foreign Companies Report to the SEC →

Accepted by SEC EDGAR 12/04/2025 - 07:46 AM Learn about SEC filing dates

FAQ

What does Canadian Imperial Bank of Commerce (CM) report in this 6-K filing?

The filing provides an unqualified report of the independent registered public accounting firm on Canadian Imperial Bank of Commerce’s 2025 annual financial statements, based on an audit conducted under Canadian generally accepted auditing standards, and makes that report available as an exhibit.

What type of audit opinion did CIBC (CM) receive on its 2025 annual financial statements?

CIBC received an unqualified report from its independent registered public accounting firm on its 2025 annual financial statements under both Canadian generally accepted auditing standards and the standards of the U.S. Public Company Accounting Oversight Board.

How are CIBC’s 2025 financial statements reported under Canadian and U.S. audit standards?

The filing states that CIBC’s 2025 annual financial statements have an independent auditor’s report under Canadian generally accepted auditing standards attached as an exhibit, and that an unqualified independent auditor’s report under U.S. Public Company Accounting Oversight Board standards was included with the statements filed with the Annual Report on Form 40-F.

What exhibit is included with this CIBC (CM) 6-K related to 2025 financials?

The filing includes Exhibit 99.1, described as the report of independent registered public accounting firm on the basis of an audit conducted in accordance with Canadian generally accepted auditing standards with respect to CIBC’s 2025 annual financial statements.

Who signed this Canadian Imperial Bank of Commerce (CM) report to the SEC?

The report was signed on behalf of Canadian Imperial Bank of Commerce by Allison Mudge, who is identified as Senior Vice-President.

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

Report of Foreign Private Issuer

Pursuant to Rule 13a-16 or 15d-16 under

the Securities Exchange Act of 1934

For the month of December, 2025 Commission File Number: 1-14678

CANADIAN IMPERIAL BANK OF COMMERCE

(Translation of registrant’s name into English)

CIBC Square, 81 Bay Street

Toronto, Ontario

Canada M5J 0E7

(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:

Form 20-F ☐   Form 40-F ☑

Attached as Exhibit 99.1 to this Form 6-K is the report of independent registered public accounting firm to the shareholders and directors of Canadian Imperial Bank of Commerce (“CIBC”) with respect to CIBC’s 2025 annual financial statements which were filed on the date hereon as an exhibit to CIBC’s Annual Report on Form 40-F on the basis of their audit conducted under Canadian generally accepted auditing standards.

An unqualified report of independent registered public accounting firm to the shareholders and directors of CIBC with respect to CIBC’s 2025 annual financial statements on the basis of their audit conducted under the standards of the U.S. Public Company Accounting Oversight Board was included with CIBC’s 2025 annual financial statements filed as an exhibit to CIBC’s Annual Report on Form 40-F.

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.

				CANADIAN IMPERIAL BANK OF COMMERCE
Date: December 4, 2025				By:		/s/ Allison Mudge
				Name:		Allison Mudge
				Title:		Senior Vice-President

EXHIBITS

Exhibit Number		Description
99.1		Report of independent registered public accounting firm on the basis of audit conducted in accordance with Canadian generally accepted auditing standards with respect to 2025 annual financial statements of the registrant