{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-027116","form_type":"8-K","ticker":"BCHG","cik":"0001732409","company_name":"Grayscale Bitcoin Cash Trust (BCH)","filed_at":"2024-03-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.333376+00:00","generated_at":"2026-06-05T02:46:28.873936+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Grayscale Bitcoin Cash Trust dismisses Marcum, hires KPMG as auditor","bullets":["Marcum LLP dismissed effective after completion of FY June 30, 2024 audit.","No disagreements or reportable events with Marcum or predecessor Friedman.","KPMG engaged as independent auditor for fiscal year ending June 30, 2025.","Prior audit reports contained no adverse opinions except emphasis on digital asset investments."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-027116","json":"https://secwatch.observer/filing/0000950170-24-027116.json","markdown":"https://secwatch.observer/filing/0000950170-24-027116.md","text":"https://secwatch.observer/filing/0000950170-24-027116.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1732409/000095017024027116/0000950170-24-027116-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1732409/000095017024027116/bchg-20240301.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T02:46:28.873936+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":[{"claim_id":"0cd968268c653e6616d89cca35e167a7fa65525b","claim":"Grayscale Bitcoin Cash Trust (BCH) dismissed Marcum LLP as its auditor.","evidence_excerpt":"On March 1, 2024, the Audit Committee of the Board of Directors of Grayscale Investments, LLC, the sponsor (the “Sponsor”) of Grayscale Bitcoin Cash Trust (BCH) (the “Trust”), approved the dismissal of the current independent registered public accounting firm of the Trust, Marcum LLP (“Marcum”), effective following the completion of the audit of the Trust’s financial statements for the fiscal year ending June 30, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1732409/000095017024027116/0000950170-24-027116-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"KPMG LLP"}],"fact_type":"auditor_change"},{"claim_id":"e835025c38bd1990be00ab1a204cc5b0fe36e855","claim":"Grayscale Bitcoin Cash Trust (BCH) engaged KPMG LLP as its auditor.","evidence_excerpt":"On March 1, 2024, the Audit Committee of the Board of Directors of the Sponsor approved the engagement of KPMG LLP (“KPMG”) to be the Trust’s independent registered public accounting firm to perform independent audit services for the Trust beginning with its fiscal year ending June 30, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1732409/000095017024027116/0000950170-24-027116-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KPMG LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}