Grayscale Bitcoin Cash Trust Changes Certifying Accountant

Ticker: BCHG · Form: 8-K · Filed: 2024-03-06T00:00:00.000Z

Sentiment: neutral

Topics: auditor-change, administrative

Related Tickers: BCH

TL;DR

Grayscale Bitcoin Cash Trust (BCH) swapped auditors effective March 1, 2024.

AI Summary

Grayscale Bitcoin Cash Trust (BCH) filed an 8-K on March 6, 2024, reporting changes in its certifying accountant. The filing indicates a change in the independent registered public accounting firm for the Trust. The change was effective as of March 1, 2024.

Why It Matters

A change in auditor can signal potential issues or a strategic shift in financial oversight for the trust. Investors should monitor future filings for details on the new auditor's findings.

Risk Assessment

Risk Level: low — This filing reports a routine administrative change in the Trust's auditor and does not inherently present new financial risks.

Key Players & Entities

FAQ

What is the name of the former certifying accountant for Grayscale Bitcoin Cash Trust (BCH)?

The filing does not explicitly name the former certifying accountant, only that there was a change.

What is the effective date of the change in certifying accountant?

The change in the certifying accountant was effective as of March 1, 2024.

What is the filing date of this 8-K report?

This 8-K report was filed on March 6, 2024.

What is the primary purpose of this 8-K filing?

The primary purpose of this 8-K filing is to report a change in the registrant's certifying accountant.

Does the filing provide any details about the reasons for the change in accountant?

The filing states that there was a change in the certifying accountant but does not provide specific reasons for the change.

From the Filing

0000950170-24-027116.txt : 20240306 0000950170-24-027116.hdr.sgml : 20240306 20240306160130 ACCESSION NUMBER: 0000950170-24-027116 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 13 CONFORMED PERIOD OF REPORT: 20240301 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20240306 DATE AS OF CHANGE: 20240306 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Grayscale Bitcoin Cash Trust (BCH) CENTRAL INDEX KEY: 0001732409 STANDARD INDUSTRIAL CLASSIFICATION: [6221] ORGANIZATION NAME: 09 Crypto Assets IRS NUMBER: 826867376 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-56308 FILM NUMBER: 24725771 BUSINESS ADDRESS: STREET 1: 290 HARBOR DRIVE STREET 2: 4TH FLOOR CITY: STAMFORD STATE: CT ZIP: 06902 BUSINESS PHONE: 212 668 1427 MAIL ADDRESS: STREET 1: 290 HARBOR DRIVE STREET 2: 4TH FLOOR CITY: STAMFORD STATE: CT ZIP: 06902 FORMER COMPANY: FORMER CONFORMED NAME: Bitcoin Cash Investment Trust DATE OF NAME CHANGE: 20180222 8-K 1 bchg-20240301.htm 8-K 8-K 0001732409 false 0001732409 2024-03-01 2024-03-01   UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549   FORM 8-K   CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): March 1, 2024     Grayscale Bitcoin Cash Trust (BCH) (Exact name of Registrant as Specified in Its Charter)     Delaware 000-56308 82-6867376 (State or Other Jurisdiction of Incorporation) (Commission File Number) (IRS Employer Identification No.)           c/o Grayscale Investments, LLC 290 Harbor Drive, 4th Floor   Stamford , Connecticut   06902 (Address of Principal Executive Offices)   (Zip Code)   Registrant’s Telephone Number, Including Area Code: 212 668-1427   N/A (Former Name or Former Address, if Changed Since Last Report)   Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions: ☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) ☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) ☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) ☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) Securities registered pursuant to Section 12(g) of the Act: Title of each class   Trading Symbol(s)   Name of each exchange on which registered Grayscale Bitcoin Cash Trust (BCH) Shares   BCHG   N/A Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§ 230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§ 240.12b-2 of this chapter). Emerging growth company ☒ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐     Item 4.01 Changes in Registrant’s Certifying Accountant. (a) Dismissal of Previous Independent Registered Public Accounting Firm On March 1, 2024, the Audit Committee of the Board of Directors of Grayscale Investments, LLC, the sponsor (the “Sponsor”) of Grayscale Bitcoin Cash Trust (BCH) (the “Trust”), approved the dismissal of the current independent registered public accounting firm of the Trust, Marcum LLP (“Marcum”), effective following the completion of the audit of the Trust’s financial statements for the fiscal year ending June 30, 2024. Marcum&#8

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