{"filing":{"accession_number":"0001493152-26-029608","cik":"0001767057","ticker":"OBTC","company_name":"Osprey Bitcoin Trust","form":"8-K","filing_date":"2026-06-22","report_date":null,"primary_document":"form8-k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1767057/000149315226029608/form8-k.htm"},"events":[{"id":12836,"run_id":11392,"accession_number":"0001493152-26-029608","anchor_item_number":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"The filing discloses the dismissal of Grant Thornton LLP as the Trust's independent registered public accounting firm effective June 16, 2026, and the engagement of Cherry Bekaert LLP as the new auditor effective June 17, 2026. This is a classic auditor change under Item 4.01. The disclosure notes a material weakness in internal control over financial reporting related to ineffective oversight of the administrator process, which is a reportable event that must be disclosed in connection with an auditor change.","company_name":"Osprey Bitcoin Trust","ticker":"OBTC","filing_date":"2026-06-22","form":"8-K","submitted_at":null,"items":null}],"classifications":[{"id":9801,"accession_number":"0001493152-26-029608","item_number":null,"item_title":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The filing discloses the dismissal of Grant Thornton LLP as the Trust's independent registered public accounting firm effective June 16, 2026, and the engagement of Cherry Bekaert LLP as the new auditor effective June 17, 2026. This is a classic auditor change under Item 4.01. The disclosure notes a material weakness in internal control over financial reporting related to ineffective oversight of the administrator process, which is a reportable event that must be disclosed in connection with an auditor change.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-22T21:32:12.639197+00:00","company_name":"Osprey Bitcoin Trust","ticker":"OBTC","filing_date":"2026-06-22"}]}