---
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"
generated_at: "2026-06-18T05:41:02.843605+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.15
calibrated_materiality_score: 0.15
confidence: "high"
source: SEC EDGAR
---

# Dynamic Shares Trust replaces auditor with Cohen & Co after BBD merger

## Summary
- 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.

## SEC filing metadata
- accession: 0001493152-23-007285
- form_type: 8-K
- cik: 0001771951
- company_name: Dynamic Shares Trust
- filed_at: 2023-03-10T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.15
- calibrated_materiality_score: 0.15
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-23-007285
- JSON: https://secwatch.observer/filing/0001493152-23-007285.json
- Plain text: https://secwatch.observer/filing/0001493152-23-007285.txt

## Key facts
- Auditor Changes
  Dynamic Shares Trust engaged Cohen & Co, Ltd. as its auditor.
  - Action: engagement
  - Auditor: Cohen & Co, Ltd.
  source text: The Sponsor of the Fund appointed Cohen & Co, Ltd. as the independent registered public accounting firm on March 7, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1771951/000149315223007285/0001493152-23-007285-index.htm
- Auditor Changes
  BBD, LLP resigned as auditor of Dynamic Shares Trust.
  - Action: resignation
  - Auditor: BBD, LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1771951/000149315223007285/0001493152-23-007285-index.htm

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