---
schema_version: "secwatch.filing_event.v1"
accession: "0001171200-23-000465"
form_type: "8-K"
ticker: "USCI"
cik: "0001479247"
company_name: "United States Commodity Index Funds Trust"
filed_at: "2023-11-16T23:59:59+00:00"
generated_at: "2026-06-08T01:06:27.135961+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# US Commodity Index Funds Trust 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 auditor, effective November 14, 2023.
- No disagreements or reportable events in prior two fiscal years (2021, 2022) or interim period.
- Change approved by Board of Directors and Audit Committee of sponsor United States Commodity Funds LLC.

## SEC filing metadata
- accession: 0001171200-23-000465
- form_type: 8-K
- ticker: USCI
- cik: 0001479247
- company_name: United States Commodity Index Funds Trust
- filed_at: 2023-11-16T23:59:59+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/1479247/000117120023000465/0001171200-23-000465-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1479247/000117120023000465/i23451_uncift-8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001171200-23-000465
- JSON: https://secwatch.observer/filing/0001171200-23-000465.json
- Plain text: https://secwatch.observer/filing/0001171200-23-000465.txt

## Key facts
- Auditor Changes
  United States Commodity Index Funds Trust dismissed Spicer Jeffries LLP as its auditor.
  - Action: dismissal
  - Auditor: Spicer Jeffries LLP
  source text: On November 14, 2023, United States Commodity Index Funds Trust (the “Registrant”), and United States Commodity Index Fund (“USCI”) and United States Copper Index Fund (“CPER”), each a series of the Registrant (the “Funds”), dismissed Spicer Jeffries LLP (“Spicer Jeffries”) as the Funds’ and Registrant’s independent registered public accounting firm for the fiscal year ending December 31, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1479247/000117120023000465/0001171200-23-000465-index.htm
- Auditor Changes
  United States Commodity Index Funds Trust 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 sponsor of the Registrant and the Funds, based on the recommendation of the Audit Committee of USCF, engaged Cohen & Company, Ltd. (“Cohen”) as the Funds’ and Registrant’s independent registered public accounting firm for the Funds’ and Registrant’s fiscal year ending December 31, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1479247/000117120023000465/0001171200-23-000465-index.htm

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