---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-23-019061"
form_type: "8-K"
ticker: "OUNZ"
cik: "0001546652"
company_name: "VanEck Merk Gold ETF"
filed_at: "2023-03-10T23:59:59+00:00"
generated_at: "2026-06-18T05:27:37.393989+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# VanEck Merk Gold Trust appoints Cohen & Company as new auditor after BBD merger

## Summary
- BBD, LLP merged with Cohen & Company on March 6, 2023, triggering BBD's resignation as auditor.
- Merk Investments, as Sponsor, approved Cohen & Company as new independent registered public accounting firm.
- Cohen will audit the trust's fiscal year ending January 31, 2023.
- BBD's reports for the past two years were unqualified; no disagreements or reportable events occurred.
- No consultations with Cohen on accounting principles or audit opinions occurred prior to engagement.

## SEC filing metadata
- accession: 0001213900-23-019061
- form_type: 8-K
- ticker: OUNZ
- cik: 0001546652
- company_name: VanEck Merk Gold ETF
- filed_at: 2023-03-10T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1546652/000121390023019061/0001213900-23-019061-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1546652/000121390023019061/ea175008-8k_vaneckmerk.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-23-019061
- JSON: https://secwatch.observer/filing/0001213900-23-019061.json
- Plain text: https://secwatch.observer/filing/0001213900-23-019061.txt

## Key facts
- Auditor Changes
  BBD, LLP resigned as auditor of VanEck Merk Gold ETF.
  - Action: resignation
  - Auditor: BBD, LLP
  - Successor: Cohen & Company
  source text: On March 8, 2023, Merk Investments LLC ("Merk"), as Sponsor of the VanEck Merk Gold Trust (the "Registrant"), was notified that BBD, LLP ("BBD"), the independent registered public accounting firm for the Registrant, completed a business combination with Cohen & Company ("Cohen") on March 6, 2023. As a result of this transaction, BBD has resigned its engagement with the Registrant immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1546652/000121390023019061/0001213900-23-019061-index.htm
- Auditor Changes
  VanEck Merk Gold ETF engaged Cohen & Company as its auditor.
  - Action: engagement
  - Auditor: Cohen & Company
  source text: Merk, as Sponsor of the Registrant, has approved the engagement of Cohen to serve as the Registrant's independent registered public accounting firm for the Registrant's year ended January 31, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1546652/000121390023019061/0001213900-23-019061-index.htm

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