{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-21-363456","form_type":"8-K/A","ticker":"BITW","cik":"0001723788","company_name":"Bitwise 10 Crypto Index ETF","filed_at":"2021-12-21T23:59:59+00:00","discovered_at":"2026-05-14T18:04:13.840586+00:00","generated_at":"2026-06-27T23:22:32.628714+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Bitwise 10 Crypto Index Fund amends 8-K; states amended Note 3 cannot be relied upon","bullets":["Management determined on Dec 1, 2021 that amended Note 3 in financial statements filed Aug 13, 2021 cannot be relied upon as part of audit opinion.","Amendment relates to fair value measurement policy for digital assets; Sponsor believes impact is immaterial with avg price difference <0.05%.","Former auditor WithumSmith+Brown PC will re-issue dual-dated audit opinion; KPMG consulted as successor auditor.","Sponsor plans to re-issue audited FY2019 and FY2020 financial statements with revised valuation policy consistent with ASC 820.","Sponsor does not expect any impact on financial position, operations, or cash flow from these changes."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-21-363456","json":"https://secwatch.observer/filing/0001193125-21-363456.json","markdown":"https://secwatch.observer/filing/0001193125-21-363456.md","text":"https://secwatch.observer/filing/0001193125-21-363456.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1723788/000119312521363456/0001193125-21-363456-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1723788/000119312521363456/d254771d8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T23:22:32.628714+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}