{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-095627","form_type":"8-K","ticker":"BDRY","cik":"0001610940","company_name":"Amplify Commodity Trust","filed_at":"2024-11-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:08.979482+00:00","generated_at":"2026-05-30T02:50:21.754304+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Amplify Commodity Trust dismisses Withum, appoints Cohen & Company as new auditor","bullets":["WithumSmith+Brown dismissed as auditor effective Nov 5, 2024; no adverse opinions or disagreements.","Cohen & Company appointed as independent auditor for fiscal year ending June 30, 2025.","No prior consultations with Cohen on accounting, auditing, or financial reporting issues.","Change applies to Breakwave Dry Bulk Shipping ETF (BDRY) and Breakwave Tanker Shipping ETF (BWET)."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-095627","json":"https://secwatch.observer/filing/0001213900-24-095627.json","markdown":"https://secwatch.observer/filing/0001213900-24-095627.md","text":"https://secwatch.observer/filing/0001213900-24-095627.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1610940/000121390024095627/0001213900-24-095627-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1610940/000121390024095627/ea0220105-8k_amplify.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T02:50:21.754304+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":"84f0edd52a44675ee84152ccd024b955844124e5","claim":"Amplify Commodity Trust dismissed WithumSmith+Brown, PC as its auditor.","evidence_excerpt":"On November 5, 2024, management of Amplify Investments LLC (the “Sponsor”), which is the Sponsor of the Amplify Commodity Trust (the “Trust”), dismissed WithumSmith+Brown, PC (“Withum”) as the Trust’s independent registered public accounting firm effective as of that date.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1610940/000121390024095627/0001213900-24-095627-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"WithumSmith+Brown, PC"},{"label":"Successor","value":"Cohen & Company, Ltd."}],"fact_type":"auditor_change"},{"claim_id":"ce11bb6d3cafdbe27670d2013bd53300d7520b0d","claim":"Amplify Commodity Trust engaged Cohen & Company, Ltd. as its auditor.","evidence_excerpt":"On November 5, 2024, the Sponsor approved, effective immediately, the engagement of Cohen & Company, Ltd. (“Cohen”) as the Trust’s independent registered public accounting firm for the Trust’s fiscal year ending June 30, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1610940/000121390024095627/0001213900-24-095627-index.htm","confidence":0.9,"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"}