secwatch.observer — SEC 8-K summary
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Issuer:     Cipher Digital Inc. (CIFR)
CIK:        0001819989
Form:       8-K
Filed at:   2025-04-18T23:59:59+00:00
Accession:  0001819989-25-000024
Event type: other_material
Sentiment:  neutral
Materiality: 0.40
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1819989/000181998925000024/0001819989-25-000024-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1819989/000181998925000024/cifr-20250414.htm
  HTML page:      https://secwatch.observer/filing/0001819989-25-000024

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