{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-22-019040","form_type":"8-K","ticker":"HZEN","cik":"0001748945","company_name":"Grayscale Horizen Trust (ZEN)","filed_at":"2022-09-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:56.897028+00:00","generated_at":"2026-06-23T06:45:05.076252+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Grayscale Horizen Trust changes auditor to Marcum after Friedman practice combination","bullets":["Audit committee dismissed Friedman LLP and engaged Marcum LLP as independent registered public accounting firm, effective September 27, 2022.","Friedman's reports for years ended Sept 30, 2021 and 2020 contained no adverse opinion, except emphasis of matter on digital asset investments.","No disagreements with Friedman on accounting principles or audit scope through September 27, 2022.","Trust did not consult Marcum on any accounting matters prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-22-019040","json":"https://secwatch.observer/filing/0000950170-22-019040.json","markdown":"https://secwatch.observer/filing/0000950170-22-019040.md","text":"https://secwatch.observer/filing/0000950170-22-019040.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1748945/000095017022019040/0000950170-22-019040-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1748945/000095017022019040/hzen-20220927.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T06:45:05.076252+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"}