{"version":"company-facts.v1","source":"https://secwatch.observer","generated_at":"2026-09-04T00:02:33.550863+00:00","company":{"ticker":"OUNZ","cik":1546652,"company_name":"VanEck Merk Gold ETF"},"pagination":{"limit":100,"returned":2,"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":"67d3b5b6739582d1a2ab485dfbc7ee12b2571abe","cik":1546652,"ticker":"OUNZ","company_name":"VanEck Merk Gold ETF","filed_at":"2023-03-10T23:59:59+00:00","payload":{"action":"engagement","auditor_name":"Cohen & Company","disagreement_text":null,"effective_date":"2023-03-08","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"VanEck Merk Gold ETF engaged Cohen & Company as its auditor.","evidence_excerpt":"Merk, as Sponsor of the Registrant, has approved the engagement of Cohen to serve as the Registrant's independent registered public accounting firm for the Registrant's year ended January 31, 2023.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001213900-23-019061","anchor_url":"https://secwatch.observer/filing/0001213900-23-019061#claim-67d3b5b6739582d1a2ab485dfbc7ee12b2571abe","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1546652/000121390023019061/0001213900-23-019061-index.htm"},{"fact_type":"auditor_change","fact_key":"55d9e2296826a6a0c5222f274da6fc40068c0076","cik":1546652,"ticker":"OUNZ","company_name":"VanEck Merk Gold ETF","filed_at":"2023-03-10T23:59:59+00:00","payload":{"action":"resignation","auditor_name":"BBD, LLP","disagreement_text":null,"effective_date":"2023-03-08","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":"Cohen & Company"},"claim":"BBD, LLP resigned as auditor of VanEck Merk Gold ETF.","evidence_excerpt":"On March 8, 2023, Merk Investments LLC (\"Merk\"), as Sponsor of the VanEck Merk Gold Trust (the \"Registrant\"), was notified that BBD, LLP (\"BBD\"), the independent registered public accounting firm for the Registrant, completed a business combination with Cohen & Company (\"Cohen\") on March 6, 2023. As a result of this transaction, BBD has resigned its engagement with the Registrant immediately.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001213900-23-019061","anchor_url":"https://secwatch.observer/filing/0001213900-23-019061#claim-55d9e2296826a6a0c5222f274da6fc40068c0076","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1546652/000121390023019061/0001213900-23-019061-index.htm"}]}