{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-096801","form_type":"8-K/A","ticker":"BDRY","cik":"0001610940","company_name":"Amplify Commodity Trust","filed_at":"2024-11-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:08.979275+00:00","generated_at":"2026-05-30T01:57:11.331082+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Amplify Commodity Trust corrects wording in auditor change; Withum dismissed, Cohen appointed","bullets":["Amendment changes 'consolidated' to 'combined' financial statements in prior 8-K.","Withum dismissed as independent auditor effective Nov 5, 2024; no disagreements or reportable events.","Cohen & Company appointed as new auditor for fiscal year ending June 30, 2025.","Withum's audit report for FY 2024 was unqualified; no adverse opinions or modifications."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-096801","json":"https://secwatch.observer/filing/0001213900-24-096801.json","markdown":"https://secwatch.observer/filing/0001213900-24-096801.md","text":"https://secwatch.observer/filing/0001213900-24-096801.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1610940/000121390024096801/0001213900-24-096801-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1610940/000121390024096801/ea0220587-8ka1_amplify.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T01:57:11.331082+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":"338ea1e75d25a7810d401399ecb650406d5a5001","claim":"Amplify Commodity Trust dismissed WithumSmith+Brown, PC as its auditor.","evidence_excerpt":"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/1610940/000121390024096801/0001213900-24-096801-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"WithumSmith+Brown, PC"}],"fact_type":"auditor_change"},{"claim_id":"b4aefe4a6c2c25fb341d02936b4bad41785633a8","claim":"Amplify Commodity Trust engaged Cohen & Company, Ltd. as its auditor.","evidence_excerpt":"approved, effective immediately, the engagement of Cohen & Company, Ltd. (\"Cohen\") as the Trust's independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1610940/000121390024096801/0001213900-24-096801-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"}