---
schema_version: "secwatch.filing_event.v1"
accession: "0001171200-23-000461"
form_type: "8-K"
ticker: "BNO"
cik: "0001472494"
company_name: "United States Brent Oil Fund, LP"
filed_at: "2023-11-16T23:59:59+00:00"
generated_at: "2026-06-08T01:05:44.720961+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.1
calibrated_materiality_score: 0.1
confidence: "high"
source: SEC EDGAR
---

# United States Brent Oil Fund dismisses Spicer Jeffries, appoints Cohen & Company as auditor for FY 2023

## Summary
- Dismissed Spicer Jeffries LLP as independent auditor for FY ending Dec 31, 2023, effective Nov 14, 2023.
- Engaged Cohen & Company, Ltd. as new independent auditor for same fiscal year, effective Nov 14, 2023.
- Prior audit reports for FY 2022 and 2021 were unqualified; no disagreements or reportable events noted.
- Change approved by board of general partner USCF based on Audit Committee recommendation.

## SEC filing metadata
- accession: 0001171200-23-000461
- form_type: 8-K
- ticker: BNO
- cik: 0001472494
- company_name: United States Brent Oil Fund, LP
- filed_at: 2023-11-16T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.1
- calibrated_materiality_score: 0.1
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1472494/000117120023000461/0001171200-23-000461-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1472494/000117120023000461/i23447_bno-8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001171200-23-000461
- JSON: https://secwatch.observer/filing/0001171200-23-000461.json
- Plain text: https://secwatch.observer/filing/0001171200-23-000461.txt

## Key facts
- Auditor Changes
  United States Brent Oil Fund, LP engaged Cohen & Company, Ltd. as its auditor.
  - Action: engagement
  - Auditor: Cohen & Company, Ltd.
  source text: (b) Appointment of New Independent Registered Public Accounting Firm On November 14, 2023, (the “Engagement Date”), the Board of Directors of USCF, as general partner of the Registrant, based on the recommendation of the Audit Committee of USCF, engaged Cohen & Company, Ltd. (“Cohen”) as the Registrant’s independent registered public accounting firm for the Registrant’s fiscal year ending December 31, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1472494/000117120023000461/0001171200-23-000461-index.htm
- Auditor Changes
  United States Brent Oil Fund, LP dismissed Spicer Jeffries LLP as its auditor.
  - Action: dismissal
  - Auditor: Spicer Jeffries LLP
  - Successor: Cohen & Company, Ltd.
  source text: .01 Changes in Registrant’s Certifying Accountant (a) Dismissal of Previous Independent Registered Public Accounting Firm On November 14, 2023, United States Brent Oil Fund, LP (the “Registrant”) dismissed Spicer Jeffries LLP (“Spicer Jeffries”) as the Registrant’s independent registered public accounting firm for the fiscal year ending December 31,
  evidence_url: https://www.sec.gov/Archives/edgar/data/1472494/000117120023000461/0001171200-23-000461-index.htm

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