---
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"
generated_at: "2026-06-23T06:44:26.897450+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "high"
source: SEC EDGAR
---

# Grayscale Ethereum Classic Trust (ETC) changes auditor to Marcum after Friedman practice combination

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.2
- calibrated_materiality_score: 0.2
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-22-019037
- JSON: https://secwatch.observer/filing/0000950170-22-019037.json
- Plain text: https://secwatch.observer/filing/0000950170-22-019037.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.