Cipher Mining switches auditor to CBIZ after Marcum acquisition; prior material weakness in ITGC noted

Cipher Digital Inc.

Marcum resigned April 14, 2025; CBIZ engaged as new auditor effective April 15, 2025 (CBIZ acquired Marcum's attest business).
Marcum's reports on FY2023 and FY2024 financials were unqualified; adverse opinion on internal controls due to ITGC material weakness.
No disagreements or reportable events during the covered periods beyond the previously disclosed material weakness.
Marcum provided a letter to the SEC agreeing with the statements in this 8-K.

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