---
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"
generated_at: "2026-05-23T11:08:46.857749+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

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

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001819989-25-000024
- JSON: https://secwatch.observer/filing/0001819989-25-000024.json
- Plain text: https://secwatch.observer/filing/0001819989-25-000024.txt

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