---
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"
generated_at: "2026-06-05T02:44:07.970406+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Grayscale Ethereum Classic Trust dismisses Marcum, appoints KPMG as auditor

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-24-027122
- JSON: https://secwatch.observer/filing/0000950170-24-027122.json
- Plain text: https://secwatch.observer/filing/0000950170-24-027122.txt

## Key facts
- Auditor Changes
  Grayscale Ethereum Classic Trust (ETC) engaged KPMG LLP as its auditor.
  - Action: engagement
  - Auditor: KPMG LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1705181/000095017024027122/0000950170-24-027122-index.htm
- Auditor Changes
  Grayscale Ethereum Classic Trust (ETC) dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1705181/000095017024027122/0000950170-24-027122-index.htm

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