{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-22-019036","form_type":"8-K","ticker":"GBTC","cik":"0001588489","company_name":"Grayscale Bitcoin Trust ETF","filed_at":"2022-09-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:56.272757+00:00","generated_at":"2026-06-23T06:42:21.451888+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Grayscale Bitcoin Trust changes auditor from Friedman to Marcum after practice combination","bullets":["Friedman LLP audit practice combined with Marcum LLP effective September 1, 2022.","Audit Committee approved dismissal of Friedman and engagement of Marcum on September 27, 2022.","Prior audits for years ended 2021 and 2020 unqualified except emphasis of matter on digital assets.","No disagreements on accounting principles, financial disclosure, or audit scope.","Friedman LLP provided a letter to SEC regarding the change, attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-22-019036","json":"https://secwatch.observer/filing/0000950170-22-019036.json","markdown":"https://secwatch.observer/filing/0000950170-22-019036.md","text":"https://secwatch.observer/filing/0000950170-22-019036.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1588489/000095017022019036/0000950170-22-019036-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1588489/000095017022019036/gbtc-20220927.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T06:42:21.451888+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}