{"schema_version":"secwatch.filing_event.v1","accession":"0001171200-23-000463","form_type":"8-K","ticker":"UNG","cik":"0001376227","company_name":"United States Natural Gas Fund, LP","filed_at":"2023-11-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.797162+00:00","generated_at":"2026-06-08T01:01:30.043821+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"United States Natural Gas Fund dismisses Spicer Jeffries, hires Cohen & Company as auditor","bullets":["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 the same fiscal year.","No disagreements or reportable events with Spicer Jeffries during prior two fiscal years.","Audit reports for 2021 and 2022 were unqualified, without adverse opinion or modification."],"urls":{"canonical":"https://secwatch.observer/filing/0001171200-23-000463","json":"https://secwatch.observer/filing/0001171200-23-000463.json","markdown":"https://secwatch.observer/filing/0001171200-23-000463.md","text":"https://secwatch.observer/filing/0001171200-23-000463.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1376227/000117120023000463/0001171200-23-000463-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1376227/000117120023000463/i23449_ung-8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T01:01:30.043821+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":"0043bc4bcedfe8f58845ea665a949fc684528d10","claim":"United States Natural Gas Fund, LP dismissed Spicer Jeffries LLP as its auditor.","evidence_excerpt":"On November 14, 2023, United States Natural Gas 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_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1376227/000117120023000463/0001171200-23-000463-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Spicer Jeffries LLP"},{"label":"Successor","value":"Cohen & Company, Ltd."}],"fact_type":"auditor_change"},{"claim_id":"c6409b694fa420a273d3872cc3b740760147877f","claim":"United States Natural Gas Fund, LP engaged Cohen & Company, Ltd. as its auditor.","evidence_excerpt":"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_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1376227/000117120023000463/0001171200-23-000463-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Cohen & Company, Ltd."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}