{"filing":{"accession_number":"0001437749-26-021459","cik":"0001471824","ticker":"CORN","company_name":"Teucrium Commodity Trust","form":"8-K","filing_date":"2026-06-23","report_date":null,"primary_document":"tags20260623_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1471824/000143774926021459/tags20260623_8k.htm"},"events":[{"id":13265,"run_id":11774,"accession_number":"0001437749-26-021459","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"summary":"This is a straightforward auditor change disclosure under Item 4.01. Grant Thornton LLP was dismissed as the independent registered public accounting firm effective June 18, 2026, and Cohen \u0026 Company, Ltd. was engaged as the new auditor effective June 23, 2026. The filing explicitly states there were no disagreements, adverse opinions, or reportable events, indicating a routine transition. Auditor changes are material events affecting investor assessment of financial reporting oversight.","company_name":"Teucrium Commodity Trust","ticker":"CORN","filing_date":"2026-06-23","form":"8-K","submitted_at":null,"items":[{"id":10361,"accession_number":"0001437749-26-021459","item_number":"4.01","item_title":"Changes in Registrant’s Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"This is a straightforward auditor change disclosure under Item 4.01. Grant Thornton LLP was dismissed as the independent registered public accounting firm effective June 18, 2026, and Cohen \u0026 Company, Ltd. was engaged as the new auditor effective June 23, 2026. The filing explicitly states there were no disagreements, adverse opinions, or reportable events, indicating a routine transition. Auditor changes are material events affecting investor assessment of financial reporting oversight.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-23T21:04:36.302400+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":10361,"accession_number":"0001437749-26-021459","item_number":"4.01","item_title":"Changes in Registrant’s Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"This is a straightforward auditor change disclosure under Item 4.01. Grant Thornton LLP was dismissed as the independent registered public accounting firm effective June 18, 2026, and Cohen \u0026 Company, Ltd. was engaged as the new auditor effective June 23, 2026. The filing explicitly states there were no disagreements, adverse opinions, or reportable events, indicating a routine transition. Auditor changes are material events affecting investor assessment of financial reporting oversight.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-23T21:04:36.302400+00:00","company_name":"Teucrium Commodity Trust","ticker":"CORN","filing_date":"2026-06-23"}]}