{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-22-019043","form_type":"8-K","ticker":"ETHE","cik":"0001725210","company_name":"Grayscale Ethereum Staking ETF","filed_at":"2022-09-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:56.823563+00:00","generated_at":"2026-06-23T06:44:45.590855+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 Trust changes auditor after Friedman LLP merger with Marcum LLP","bullets":["Effective Sept 1, 2022, Friedman LLP's audit practice combined with Marcum LLP.","Audit Committee approved dismissal of Friedman and engagement of Marcum on Sept 27, 2022.","Friedman's reports for FY2020 and FY2021 had no adverse opinion, except emphasis on digital asset investments.","No disagreements with Friedman on accounting principles or audit scope through Sept 27, 2022.","Trust had no prior consultations with Marcum on accounting or reporting matters before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-22-019043","json":"https://secwatch.observer/filing/0000950170-22-019043.json","markdown":"https://secwatch.observer/filing/0000950170-22-019043.md","text":"https://secwatch.observer/filing/0000950170-22-019043.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1725210/000095017022019043/0000950170-22-019043-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1725210/000095017022019043/ethe-20220927.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T06:44:45.590855+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"}