{"schema_version":"secwatch.filing_event.v1","accession":"0001819989-25-000024","form_type":"8-K","ticker":"CIFR","cik":"0001819989","company_name":"Cipher Digital Inc.","filed_at":"2025-04-18T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.884995+00:00","generated_at":"2026-05-23T11:08:46.857749+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Cipher Mining switches auditor to CBIZ after Marcum acquisition; prior material weakness in ITGC noted","bullets":["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."],"urls":{"canonical":"https://secwatch.observer/filing/0001819989-25-000024","json":"https://secwatch.observer/filing/0001819989-25-000024.json","markdown":"https://secwatch.observer/filing/0001819989-25-000024.md","text":"https://secwatch.observer/filing/0001819989-25-000024.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1819989/000181998925000024/0001819989-25-000024-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1819989/000181998925000024/cifr-20250414.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T11:08:46.857749+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}