{"schema_version":"secwatch.filing_event.v1","accession":"0001171200-23-000466","form_type":"8-K","ticker":"USL","cik":"0001405528","company_name":"United States 12 Month Oil Fund, LP","filed_at":"2023-11-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.930026+00:00","generated_at":"2026-06-08T01:03:21.924713+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"USL dismisses Spicer Jeffries as auditor, appoints Cohen & Company","bullets":["Dismissed Spicer Jeffries LLP as independent registered public accounting firm effective November 14, 2023.","Spicer Jeffries' audit reports for 2022 and 2021 contained no adverse opinion or modifications.","No disagreements or reportable events occurred during 2021, 2022, or subsequent interim period.","Appointed Cohen & Company, Ltd. as new independent auditor for fiscal year ending December 31, 2023.","Letter from Spicer Jeffries filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001171200-23-000466","json":"https://secwatch.observer/filing/0001171200-23-000466.json","markdown":"https://secwatch.observer/filing/0001171200-23-000466.md","text":"https://secwatch.observer/filing/0001171200-23-000466.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1405528/000117120023000466/0001171200-23-000466-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1405528/000117120023000466/i23452_usl-8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T01:03:21.924713+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":"336624740b646c369c9920dc4c18f6e133bbdc52","claim":"United States 12 Month Oil Fund, LP dismissed Spicer Jeffries LLP as its auditor.","evidence_excerpt":"On November 14, 2023, United States 12 Month 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, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1405528/000117120023000466/0001171200-23-000466-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Spicer Jeffries LLP"}],"fact_type":"auditor_change"},{"claim_id":"8ee975ce521716598e18a428579ccfae72ce969f","claim":"United States 12 Month Oil 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/1405528/000117120023000466/0001171200-23-000466-index.htm","confidence":0.95,"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"}