Company: CIFRW
Filing Date: 2025-04-21
Form Type: DEF 14A
Source: 0001819989-25-000027
Chunk: 19

Company: Cipher Mining Inc.
Filing Date: 2025-04-21
Form: DEF 14A
Chunk 19
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, 2023 and 2024, and the subsequent interim period through April 14, 2025, there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between us and Marcum on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Marcum, would have caused them to make reference to the subject matter of such a disagreement in connection with its audit reports on our financial statements for such years. In addition, during the fiscal years ended December 31, 2023 and 2024 and the subsequent interim period through April 14,

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2025, there were no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions), except that, as reported in our Annual Report on Form 10-K for the year ended December 31, 2024, as of December 31, 2024, we determined there was a material weakness in our internal control over financial reporting related to certain Information Technology General Controls over change management controls.

We provided Marcum with a copy of the above disclosures and requested that Marcum furnish us with a letter addressed to the SEC, pursuant to Item 304(a)(3) of Regulation S-K, stating whether it agrees with the above statements and, if it does not agree, the respects in which it does not agree. A copy of Marcum’s letter, dated April 18, 2025, stating that it agrees with such statements, was filed as Exhibit 16.1 to our Current Report on Form 8-K filed with the SEC on April 18, 2025.

#### Audit, Audit-Related, Tax and All Other Fees
The following table sets forth the fees of Marcum, our independent registered public accounting firm, for each of the last two fiscal years. As of December 31, 2024, CBIZ had not rendered any services to us, and accordingly we did not pay any fees for professional audit services to CBIZ for the years ended December 31, 2024 or 2023.

|                    | Fee Category | Year Ended December 31, |      2024 |     |   |      2023 |
|:-------------------|:-------------|:------------------------|----------:|:----|:--|----------:|
| Audit Fees