---
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"
generated_at: "2026-06-23T06:45:05.076252+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# Grayscale Horizen Trust changes auditor to Marcum after Friedman practice combination

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-22-019040
- JSON: https://secwatch.observer/filing/0000950170-22-019040.json
- Plain text: https://secwatch.observer/filing/0000950170-22-019040.txt

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