{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-22-019037","form_type":"8-K","ticker":"ETCG","cik":"0001705181","company_name":"Grayscale Ethereum Classic Trust (ETC)","filed_at":"2022-09-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:56.722188+00:00","generated_at":"2026-06-23T06:44:26.897450+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Grayscale Ethereum Classic Trust (ETC) changes auditor to Marcum after Friedman practice combination","bullets":["Audit committee approved dismissal of Friedman LLP and engagement of Marcum LLP on September 27, 2022.","Friedman's prior audit reports for 2021 and 2020 contained no adverse opinion except emphasis on digital asset investments.","No disagreements with Friedman on accounting principles or audit scope during the two most recent fiscal years.","Trust has not consulted Marcum on any accounting or auditing matter prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-22-019037","json":"https://secwatch.observer/filing/0000950170-22-019037.json","markdown":"https://secwatch.observer/filing/0000950170-22-019037.md","text":"https://secwatch.observer/filing/0000950170-22-019037.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1705181/000095017022019037/0000950170-22-019037-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1705181/000095017022019037/etcg-20220927.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T06:44:26.897450+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"}