{"schema_version":"secwatch.filing_event.v1","accession":"0001171200-23-000467","form_type":"8-K","ticker":"USO","cik":"0001327068","company_name":"United States Oil Fund, LP","filed_at":"2023-11-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.630337+00:00","generated_at":"2026-06-08T00:58:19.375340+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"US Oil Fund dismisses Spicer Jeffries, appoints Cohen & Company as auditor for FY2023","bullets":["Dismissed Spicer Jeffries LLP as independent auditor for fiscal year ending Dec 31, 2023, effective Nov 14, 2023.","No disagreements or reportable events during prior two fiscal years and subsequent interim period.","Engaged Cohen & Company, Ltd. as new independent registered public accounting firm for FY2023.","Decision approved by Board of Directors of general partner USCF based on Audit Committee recommendation."],"urls":{"canonical":"https://secwatch.observer/filing/0001171200-23-000467","json":"https://secwatch.observer/filing/0001171200-23-000467.json","markdown":"https://secwatch.observer/filing/0001171200-23-000467.md","text":"https://secwatch.observer/filing/0001171200-23-000467.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1327068/000117120023000467/0001171200-23-000467-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1327068/000117120023000467/i23453_uso-8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T00:58:19.375340+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":"6b8eb42c341fddf2e0469fcb67e644611c65bf88","claim":"United States 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/1327068/000117120023000467/0001171200-23-000467-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Cohen & Company, Ltd."}],"fact_type":"auditor_change"},{"claim_id":"c205ec9d329f107a48d3e0605e89ad07885429b7","claim":"United States Oil Fund, LP dismissed Spicer Jeffries LLP as its auditor.","evidence_excerpt":"On November 14, 2023, United States 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/1327068/000117120023000467/0001171200-23-000467-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"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}