---
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"
generated_at: "2026-06-23T06:44:45.590855+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "high"
source: SEC EDGAR
---

# Grayscale Ethereum Trust changes auditor after Friedman LLP merger with Marcum LLP

## Summary
- 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.

## SEC filing metadata
- 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
- 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/1725210/000095017022019043/0000950170-22-019043-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1725210/000095017022019043/ethe-20220927.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-22-019043
- JSON: https://secwatch.observer/filing/0000950170-22-019043.json
- Plain text: https://secwatch.observer/filing/0000950170-22-019043.txt

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