Teucrium Commodity Trust changes independent auditor

Teucrium Commodity Trust changed its independent auditor in June 2026.

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Form Type

8-K

Rhea-AI Filing Summary

Teucrium Commodity Trust changed its independent auditor in June 2026. On June 18, 2026, the Sponsor dismissed Grant Thornton LLP as the Trust’s independent registered public accounting firm. Grant Thornton’s reports for the years ended December 31, 2025 and 2024 contained no adverse opinions, disclaimers, or qualifications.

The Trust reports there were no disagreements with Grant Thornton on accounting principles, financial disclosure, or audit scope, and no reportable events during those periods. On June 23, 2026, the Trust engaged Cohen & Company, Ltd. as its new independent registered public accounting firm for the fiscal year ending December 31, 2026.

Insights

Auditor change disclosed with no reported disputes or issues.

Teucrium Commodity Trust replaced Grant Thornton LLP with Cohen & Company, Ltd. as its independent registered public accounting firm. The prior auditor’s reports for the years ended December 31, 2025 and 2024 were clean, with no adverse opinions or qualifications.

The Trust states there were no disagreements with Grant Thornton on accounting, disclosure, or audit scope, and no reportable events during the relevant periods. The change in auditor can be viewed as an administrative governance update, with the overall impact depending on future audit findings and disclosures.

8-K Event Classification

2 items: 4.01, 9.01

2 items

Item 4.01 Changes in Registrant's Certifying Accountant Governance

The company changed its independent auditing firm, which may involve disagreements on accounting matters.

Item 9.01 Financial Statements and Exhibits Exhibits

Financial statements, pro forma financial information, or exhibit attachments filed with this report.

Key Figures

Auditor dismissal date: June 18, 2026 New auditor engagement date: June 23, 2026 Last audited fiscal year by Grant Thornton: 2025 +1 more

4 metrics

Auditor dismissal date June 18, 2026 Effective date Grant Thornton LLP was dismissed

New auditor engagement date June 23, 2026 Date Cohen & Company, Ltd. was engaged

Last audited fiscal year by Grant Thornton 2025 Year ended December 31, 2025 with clean opinion

New audit fiscal year 2026 Fiscal year ending December 31, 2026 to be audited by Cohen

Key Terms

independent registered public accounting firm, reportable events, Regulation S-K, disagreements, +1 more

5 terms

independent registered public accounting firm financial

"dismissed Grant Thornton LLP as the independent registered public accounting firm of the Trust"

An independent registered public accounting firm is an outside accounting company officially registered with the government regulator to examine and report on a public company's financial records and controls. Investors treat its reports like an impartial inspector’s certificate — they add credibility to financial statements, help spot errors or misleading claims, and reduce the risk that shareholders are relying on unchecked or biased numbers.

reportable events regulatory

"During the fiscal years ... there were no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K)"

Reportable events are significant incidents or changes a company is legally required to disclose to regulators and the public, such as major safety problems, legal actions, financial irregularities, or management changes. They matter to investors because these events can alter a company’s risk profile or future performance, much like a dashboard warning light signals a problem that could affect a car’s safety or reliability. Timely disclosure helps investors make informed decisions and maintain market fairness.

Regulation S-K regulatory

"no “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K promulgated under the Securities Exchange Act of 1934)"

A set of U.S. Securities and Exchange Commission rules that tell public companies which narrative and qualitative details must be disclosed in filings, such as risk factors, management discussion, executive pay, legal proceedings and business description. Think of it as a standardized checklist or blueprint that ensures investors get the same types of background information from every company so they can compare risks, management quality and strategy before making investment decisions.

disagreements financial

"there have been no “disagreements” ... on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure"

Emerging growth company regulatory

"Emerging growth company Securities registered pursuant to Section 12(b) of the Act"

An emerging growth company is a recently public or smaller public firm that qualifies for temporary, lighter regulatory and disclosure rules to reduce the cost and effort of being public. For investors, it means the company may provide less historical financial detail and face fewer reporting requirements than larger firms, so it can grow more quickly but also carries higher uncertainty—like buying a promising early-stage product with fewer user reviews.

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What auditor change did Teucrium Commodity Trust (BTCK) disclose in this 8-K?

Teucrium Commodity Trust dismissed Grant Thornton LLP as its independent registered public accounting firm on June 18, 2026, and engaged Cohen & Company, Ltd. on June 23, 2026 to audit its financial statements for the fiscal year ending December 31, 2026.

Were there any disagreements between Teucrium Commodity Trust and Grant Thornton?

The Trust reports no disagreements with Grant Thornton on accounting principles, financial statement disclosure, or auditing scope or procedures for the years ended December 31, 2025 and 2024, or the subsequent interim period through June 18, 2026, that would have required reference in Grant Thornton’s reports.

Did Grant Thornton issue any qualified opinions on Teucrium Commodity Trust’s financials?

Grant Thornton’s reports on Teucrium Commodity Trust’s financial statements for the fiscal years ended December 31, 2025 and 2024 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles, according to the disclosure.

Who is the new independent registered public accounting firm for Teucrium Commodity Trust?

Cohen & Company, Ltd. has been engaged as Teucrium Commodity Trust’s independent registered public accounting firm effective June 23, 2026. Cohen will audit the Trust’s financial statements for the fiscal year ending December 31, 2026, following the dismissal of Grant Thornton LLP as auditor.

Did Teucrium Commodity Trust report any Regulation S-K reportable events with Grant Thornton?

The Trust states there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K during the fiscal years ended December 31, 2025 and 2024, and the subsequent interim period through the dismissal date, in connection with Grant Thornton’s audits.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Accepted by SEC EDGAR 06/23/2026 - 05:03 PM EDT

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): June 23, 2026 (June 18, 2026)

TEUCRIUM COMMODITY TRUST

(Exact name of registrant as specified in its charter)

Delaware		001-34765		61-1604335
(State or other jurisdiction of incorporation)		(Commission File Number)		(I.R.S. Employer Identification No.)

Three Main Street, Suite 215

Burlington, VT 05401

(Address of principal executive offices) (Zip Code)

(802) 540-0019

Registrant’s telephone number, including area code

Not Applicable

(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 communication 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))

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. ☐

Securities registered pursuant to Section 12(b) of the Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered:
Teucrium Corn Fund	CORN	NYSE Arca
Teucrium Sugar Fund	CANE	NYSE Arca
Teucrium Soybean Fund	SOYB	NYSE Arca
Teucrium Wheat Fund	WEAT	NYSE Arca
Teucrium Agricultural Fund	TAGS	NYSE Arca
7RCC Spot Bitcoin and Carbon Credit Futures ETF	BTCK	NYSE Arca

Item 4.01 Changes in Registrant’s Certifying Accountant.

(a) Dismissal of Previous Independent Registered Public Accounting Firm.

On June 18, 2026, Teucrium Trading, LLC, as sponsor (the “Sponsor”) of the Teucrium Commodity Trust (the “Trust”), dismissed Grant Thornton LLP (“Grant Thornton”) as the independent registered public accounting firm of the Trust, effective as of such date (“Dismissal Date”).

The reports of Grant Thornton on the financial statements of the Trust for the fiscal years ended December 31, 2025 and December 31, 2024 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

In connection with the audit of the fiscal years ended December 31, 2025 and 2024 and the subsequent interim period through the Dismissal Date, there have been no “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K promulgated under the Securities Exchange Act of 1934, as amended (the “Exchange Act”) and the related instructions thereto) with Grant Thornton on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Grant Thornton, would have caused Grant Thornton to make reference thereto in their report on the financial statements for such years.

During the fiscal years ended December 31, 2025 and 2024 and the subsequent interim period through the Dismissal Date, there were no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K).

The Sponsor has provided Grant Thornton with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission (the “SEC”) and requested that Grant Thornton furnish the Trust with a letter addressed to the SEC stating whether or not it agrees with the statements in this Item 4.01(a). A copy of such letter, dated June 23, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

(b) Appointment of New Independent Registered Public Accounting Firm

On June 23, 2026 (the “Engagement Date”), the Trust engaged Cohen & Company, Ltd. (“Cohen”) as the independent registered public accounting firm of the Trust for the fiscal year ending December 31, 2026, effective as of the Engagement Date.

During the prior two fiscal years ended December 31, 2025 and 2024, as well as in the subsequent interim period through the Engagement Date, neither the Trust nor any representative acting on its behalf, consulted Cohen regarding any of the matters outlined in Item 304(a)(2)(i) or 304(a)(2)(ii) of Regulation S-K.

Item 9.01. Financial Statements and Exhibits.

(d)

Exhibits.

Exhibit Number	Description
16.1	Letter from Grant Thornton LLP, dated June 23, 2026, addressed to the Securities and Exchange Commission
104	Cover Page Interactive Data File (embedded within the Inline XBRL document)

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	Teucrium Commodity Trust
	By:	Teucrium Trading, LLC, its sponsor

Date: June 23, 2026	By:	/s/ Sal Gilbertie
	Name:	Sal Gilbertie
	Title:	Chief Executive Officer

Source: View Original Filing on SEC EDGAR

Filing Exhibits & Attachments

5 documents

Teucrium Commodity Trust changes independent auditor

Rhea-AI Filing Summary