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  4. [8-K] Hashdex Commodities Trust Reports Material Event

Hashdex Commodities Trust (NYSE: DEFI) switches auditors with no reported disputes

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(High)
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Form Type
8-K

Rhea-AI Filing Summary

Hashdex Commodities Trust reported a change in its independent auditor. On April 6, 2026, the Sponsor dismissed Tait, Weller & Baker LLP as the Trust’s independent registered public accounting firm and appointed Cohen & Company, Ltd. for the fiscal year ending December 31, 2026.

Tait Weller’s reports on the Trust’s financial statements for the years ended December 31, 2025 and 2024 contained no adverse opinions, disclaimers, or qualifications. The Trust states there were no disagreements with Tait Weller on accounting principles, financial statement disclosure, or audit procedures, and no reportable events during those periods. Tait Weller provided a letter to the SEC agreeing with the Trust’s description of these matters.

Positive

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Negative

  • None.
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, and exhibit attachments filed with this report.
Dismissal date April 6, 2026 Effective date Tait, Weller & Baker LLP was dismissed as auditor
Engagement date April 6, 2026 Date Cohen & Company, Ltd. was engaged as new auditor
Fiscal years audited by prior firm 2024 and 2025 Years for which Tait Weller issued unqualified audit reports
SEC exhibit letter date April 8, 2026 Date of Tait Weller letter filed as Exhibit 16.1
independent registered public accounting firm financial
"dismissed Tait, Weller & Baker 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)"
Emerging growth company regulatory
"Emerging growth company"
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.
Regulation S-K regulatory
"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.
Item 4.01 regulatory
"Item 4.01 Changes in Registrant’s Certifying Accountant"
Understanding 8-K Material Events →
false 0001985840 0001985840 2026-04-06 2026-04-06 iso4217:USD xbrli:shares iso4217:USD xbrli:shares

 

 

 

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): April 6, 2026

Hashdex Commodities Trust

(Exact name of registrant as specified in its charter)

Delaware

001-41900

92-6468665

(State or other jurisdiction of incorporation)

(Commission File Number)

(IRS Employer Identification No.)

 

1100 N. Market Street, Suite 300, Wilmington, Delaware 19890

(Address of principal executive offices, including zip code)

(844) 403-5272

(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 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(b) of the Act:

 

 

 

Title of each class

Trading Symbol(s)

Name of each exchange on which registered

Shares of Hashdex Bitcoin ETF

DEFI

NYSE Arca, Inc.

 

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 April 6, 2026, Hashdex Asset Management Ltd., as sponsor (the “Sponsor”) of the Hashdex Commodities Trust (the “Trust”), dismissed Tait, Weller & Baker LLP (“Tait Weller”) as the independent registered public accounting firm of the Trust, effective as of such date (“Dismissal Date”).

The reports of Tait Weller 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 Tait Weller 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 Tait Weller, would have caused Tait Weller 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 Tait Weller 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 Tait Weller 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 April 8, 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 April 6, 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 No.

Description

16.1

Letter from Tait, Weller & Baker LLP, dated April 8, 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.

 

 

HASHDEX COMMODITIES TRUST

     

 

 

By: Hashdex Asset Management Ltd., as Sponsor

     

 

 

 

Date: April 8, 2026

By:

/s/ Samir Kerbage

 

Name:

Samir Kerbage

 

Title:

Director of the Sponsor

 

 

(Principal Finance Officer and Principal Accounting Officer)

 

 

 

Source: View Original Filing on SEC EDGAR

FAQ

What auditor change did Hashdex Commodities Trust (DEFI) disclose?

Hashdex Commodities Trust replaced Tait, Weller & Baker LLP with Cohen & Company, Ltd. as its independent registered public accounting firm, effective April 6, 2026. The change applies to the audit for the fiscal year ending December 31, 2026.

Did Hashdex Commodities Trust (DEFI) report disagreements with its former auditor?

The Trust reports no disagreements with Tait, Weller & Baker LLP on accounting principles, financial statement disclosure, or audit scope for 2024, 2025, or the interim period. It also states there were no reportable events under Item 304(a)(1)(v) of Regulation S-K.

How did Tait, Weller & Baker LLP’s past opinions on Hashdex Commodities Trust look?

Tait Weller’s reports on the Trust’s financial statements for the fiscal years ended December 31, 2024 and 2025 contained no adverse opinion, disclaimer of opinion, or qualifications. The opinions were not modified for uncertainty, audit scope, or accounting principles.

What role will Cohen & Company play for Hashdex Commodities Trust (DEFI)?

Cohen & Company, Ltd. has been engaged as the Trust’s independent registered public accounting firm for the fiscal year ending December 31, 2026. The Trust notes it did not consult Cohen on the matters listed in Item 304(a)(2) of Regulation S-K before this engagement.

Did Tait, Weller & Baker LLP respond to Hashdex Commodities Trust’s disclosure?

Tait, Weller & Baker LLP provided a letter dated April 8, 2026 to the SEC, filed as Exhibit 16.1. The letter states whether the firm agrees with the Trust’s Item 4.01(a) disclosure concerning the dismissal and related information.

Filing Exhibits & Attachments

4 documents

Other Documents