---
schema_version: "secwatch.filing_event.v1"
accession: "0001171200-23-000462"
form_type: "8-K"
ticker: "UGA"
cik: "0001396878"
company_name: "United States Gasoline Fund, LP"
filed_at: "2023-11-16T23:59:59+00:00"
generated_at: "2026-06-08T01:02:35.611765+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.15
calibrated_materiality_score: 0.15
confidence: "high"
source: SEC EDGAR
---

# United States Gasoline Fund dismisses Spicer Jeffries, appoints Cohen & Company as auditor

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

## SEC filing metadata
- accession: 0001171200-23-000462
- form_type: 8-K
- ticker: UGA
- cik: 0001396878
- company_name: United States Gasoline Fund, LP
- filed_at: 2023-11-16T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.15
- calibrated_materiality_score: 0.15
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1396878/000117120023000462/0001171200-23-000462-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1396878/000117120023000462/i23448_uga-8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001171200-23-000462
- JSON: https://secwatch.observer/filing/0001171200-23-000462.json
- Plain text: https://secwatch.observer/filing/0001171200-23-000462.txt

## Key facts
- Auditor Changes
  United States Gasoline Fund, LP engaged Cohen & Company, Ltd. as its auditor.
  - Action: engagement
  - Auditor: Cohen & Company, Ltd.
  source text: 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/1396878/000117120023000462/0001171200-23-000462-index.htm
- Auditor Changes
  United States Gasoline Fund, LP dismissed Spicer Jeffries LLP as its auditor.
  - Action: dismissal
  - Auditor: Spicer Jeffries LLP
  - Successor: Cohen & Company, Ltd.
  source text: On November 14, 2023, United States Gasoline 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, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1396878/000117120023000462/0001171200-23-000462-index.htm

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