{"version":"company-facts.v1","source":"https://secwatch.observer","generated_at":"2026-09-02T09:51:02.033706+00:00","company":{"ticker":"AGQ","cik":1415311,"company_name":"ProShares Trust II"},"pagination":{"limit":100,"returned":1,"next_cursor":null},"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer","counterparties":{},"facts":[{"fact_type":"auditor_change","fact_key":"692c1f4f5dd88fb3406642b16aa84489a718e741","cik":1415311,"ticker":"AGQ","company_name":"ProShares Trust II","filed_at":"2024-11-18T23:59:59+00:00","payload":{"action":"non_reliance","auditor_name":"PricewaterhouseCoopers LLP","disagreement_text":null,"effective_date":"2024-11-18","item_codes_triggered":["4.02"],"non_reliance_signal":"non_reliance","successor_auditor_name":null},"claim":"ProShares Trust II reported that prior financial statements should not be relied upon.","evidence_excerpt":"the previously issued audited financial statements for the years ended December 31, 2021, 2022 and 2023 and unaudited interim financial statements for the periods ended March 31, 2023 and 2024, and June 30, 2023 and, 2024, should no longer be relied upon.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001193125-24-260981","anchor_url":"https://secwatch.observer/filing/0001193125-24-260981#claim-692c1f4f5dd88fb3406642b16aa84489a718e741","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1415311/000119312524260981/0001193125-24-260981-index.htm"}]}