---
schema_version: "secwatch.filing_event.v1"
accession: "0000950170-24-027124"
form_type: "8-K"
ticker: "ETHE"
cik: "0001725210"
company_name: "Grayscale Ethereum Staking ETF"
filed_at: "2024-03-06T23:59:59+00:00"
generated_at: "2026-06-05T02:44:59.295039+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Grayscale Ethereum Trust dismisses Marcum, appoints KPMG as auditor

## Summary
- Audit Committee approved dismissal of Marcum effective March 1, 2024; Marcum completed FY2023 audit with no adverse opinions.
- No disagreements with Marcum on accounting principles or audit scope during FY2023, FY2022, or subsequent interim period.
- KPMG appointed as independent auditor for the Trust beginning with fiscal year ending December 31, 2024.
- No prior consultations with KPMG on accounting principles, audit opinions, or disagreements.

## SEC filing metadata
- accession: 0000950170-24-027124
- form_type: 8-K
- ticker: ETHE
- cik: 0001725210
- company_name: Grayscale Ethereum Staking ETF
- 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/1725210/000095017024027124/0000950170-24-027124-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1725210/000095017024027124/ethe-20240301.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-24-027124
- JSON: https://secwatch.observer/filing/0000950170-24-027124.json
- Plain text: https://secwatch.observer/filing/0000950170-24-027124.txt

## Key facts
- Auditor Changes
  Grayscale Ethereum Staking ETF dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  source text: (a) Dismissal of Previous Independent Registered Public Accounting Firm On March 1, 2024, the Audit Committee of the Board of Directors of Grayscale Investments, LLC, the sponsor (the “Sponsor”) of Grayscale Ethereum Trust (ETH) (the “Trust”), approved the dismissal of the current independent registered public accounting firm of the Trust, Marcum LLP (“Marcum”), effective March 1, 2024. Marcum’s responsibilities as the Trust’s independent registered public accounting firm ceased upon completion of the audit engagement for the Trust’s financial statements for the fiscal year ending December 31, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1725210/000095017024027124/0000950170-24-027124-index.htm
- Auditor Changes
  Grayscale Ethereum Staking ETF engaged KPMG LLP as its auditor.
  - Action: engagement
  - Auditor: KPMG LLP
  source text: (b) Appointment of New Independent Registered Public Accounting Firm 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 December 31, 2024.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1725210/000095017024027124/0000950170-24-027124-index.htm

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