{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-007285","form_type":"8-K","ticker":null,"cik":"0001771951","company_name":"Dynamic Shares Trust","filed_at":"2023-03-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:46.483474+00:00","generated_at":"2026-06-18T05:41:02.843605+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.15,"calibrated_materiality_score":0.15,"confidence":"high","headline":"Dynamic Shares Trust replaces auditor with Cohen & Co after BBD merger","bullets":["BBD, LLP resigned as independent auditor effective March 7, 2023, upon merging with Cohen & Co, Ltd.","Sponsor appointed Cohen & Co, Ltd. as new independent registered public accounting firm on March 7, 2023.","BBD's reports on fiscal 2021 financials contained no adverse opinion or qualification.","No disagreements with BBD on accounting or auditing matters during fiscal 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-007285","json":"https://secwatch.observer/filing/0001493152-23-007285.json","markdown":"https://secwatch.observer/filing/0001493152-23-007285.md","text":"https://secwatch.observer/filing/0001493152-23-007285.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1771951/000149315223007285/0001493152-23-007285-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1771951/000149315223007285/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-18T05:41:02.843605+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":"d4bc552d532e85738e5f43336cea7e54955964db","claim":"Dynamic Shares Trust engaged Cohen & Co, Ltd. as its auditor.","evidence_excerpt":"The Sponsor of the Fund appointed Cohen & Co, Ltd. as the independent registered public accounting firm on March 7, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1771951/000149315223007285/0001493152-23-007285-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Cohen & Co, Ltd."}],"fact_type":"auditor_change"},{"claim_id":"f188e722f13895cacc1264dcb8f836a4ab0d29a1","claim":"BBD, LLP resigned as auditor of Dynamic Shares Trust.","evidence_excerpt":"On March 7, 2023, BBD, LLP, the Registrant’s independent registered public accounting firm, merged with Cohen & Co, Ltd. As a result of the merger, BBD, LLP has resigned as the independent registered public accounting firm for the Registrant.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1771951/000149315223007285/0001493152-23-007285-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"BBD, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}