{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-027135","form_type":"8-K","ticker":"ZCSH","cik":"0001720265","company_name":"Grayscale Zcash Trust (ZEC)","filed_at":"2024-03-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.241439+00:00","generated_at":"2026-06-05T02:44:45.183426+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Grayscale Zcash Trust dismisses Marcum, appoints KPMG as auditor","bullets":["Audit committee approved dismissal of Marcum LLP effective March 1, 2024.","Marcum's reports for fiscal 2022 and 2023 had no adverse opinion; emphasis of matter on digital assets investments.","No disagreements on accounting principles, disclosure, or audit scope with Marcum.","KPMG LLP engaged as independent auditor for fiscal year ending December 31, 2024.","No prior consultations with KPMG on accounting or audit matters."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-027135","json":"https://secwatch.observer/filing/0000950170-24-027135.json","markdown":"https://secwatch.observer/filing/0000950170-24-027135.md","text":"https://secwatch.observer/filing/0000950170-24-027135.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1720265/000095017024027135/0000950170-24-027135-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1720265/000095017024027135/zcsh-20240301.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T02:44:45.183426+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":"39b5a2504e037f40e7a3295a1f92617ee8f306bb","claim":"Grayscale Zcash Trust (ZEC) dismissed Marcum LLP as its auditor.","evidence_excerpt":"(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 Zcash Trust (ZEC) (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_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1720265/000095017024027135/0000950170-24-027135-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":"d651c7d9cf398a3d509cbd07b8df3b86ddcc93d6","claim":"Grayscale Zcash Trust (ZEC) engaged KPMG LLP as its auditor.","evidence_excerpt":"(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_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1720265/000095017024027135/0000950170-24-027135-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"}