{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-027122","form_type":"8-K","ticker":"ETCG","cik":"0001705181","company_name":"Grayscale Ethereum Classic Trust (ETC)","filed_at":"2024-03-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.181854+00:00","generated_at":"2026-06-05T02:44:07.970406+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Grayscale Ethereum Classic Trust dismisses Marcum, appoints KPMG as auditor","bullets":["Marcum LLP dismissed as auditor effective March 1, 2024; completed 2023 audit.","KPMG LLP appointed as independent registered public accounting firm for FY 2024.","No disagreements with Marcum on accounting principles or audit scope for 2022-2023.","Marcum's reports included an emphasis-of-matter paragraph on digital asset investments."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-027122","json":"https://secwatch.observer/filing/0000950170-24-027122.json","markdown":"https://secwatch.observer/filing/0000950170-24-027122.md","text":"https://secwatch.observer/filing/0000950170-24-027122.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1705181/000095017024027122/0000950170-24-027122-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1705181/000095017024027122/etcg-20240301.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T02:44:07.970406+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":"562bb0ca5a3fd1712857f548afb32fd6dccff063","claim":"Grayscale Ethereum Classic Trust (ETC) engaged KPMG LLP as its auditor.","evidence_excerpt":"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 December 31, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1705181/000095017024027122/0000950170-24-027122-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KPMG LLP"}],"fact_type":"auditor_change"},{"claim_id":"be491bc062d6a8646c52a80b2285d303d3edcbd7","claim":"Grayscale Ethereum Classic Trust (ETC) dismissed Marcum LLP as its auditor.","evidence_excerpt":"the Audit Committee of the Board of Directors of Grayscale Investments, LLC, the sponsor (the “Sponsor”) of Grayscale Ethereum Classic Trust (ETC) (the “Trust”), approved the dismissal of the current independent registered public accounting firm of the Trust, Marcum LLP (“Marcum”), effective March 1, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1705181/000095017024027122/0000950170-24-027122-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}