Company: CIFRW
Filing Date: 2025-04-18
Form Type: 8-K
Source: 0001819989-25-000024
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Company: Cipher Mining Inc.
Filing Date: 2025-04-18
Form: 8-K
Item: Item 4.01
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Item 4.01 Changes in Registrant's Certifying Accountant.

Based on information provided by Marcum LLP (“ Marcum”), the independent registered public accounting firm of Cipher Mining Inc. (the “ Company”), CBIZ CPAs P. C. (“ CBIZ”) acquired the attest business of Marcum, effective November 1, 2024, and substantially all of the partners and staff that provided attestation services with Marcum joined CBIZ.

On April 14, 2025, Marcum resigned as the Company’s independent registered public accounting firm, and with the approval of the Audit Committee of the Company’s Board of Directors, the Company engaged CBIZ as the Company’s independent registered public accounting firm, effective as of April 15, 2025. Marcum continued to serve as the Company’s independent registered public accounting firm through April 14, 2025, after which services are now being provided by CBIZ.

During the fiscal years ended December 31, 2023 and 2024, and the subsequent interim period through April 14, 2025, neither the Company nor anyone on its behalf consulted with CBIZ regarding (1) the application of accounting principles to a specified transaction, completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report nor oral advice was provided to the Company that CBIZ concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue, or (2) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).

The report of Marcum on the Company’s financial statements for the fiscal years ended December 31, 2024 and 2023 included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2024 did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principle. The report of Marcum on the effectiveness of internal control over financial reporting as of December 31, 2024 expressed an adverse opinion because of the existence of a material weakness.

During the fiscal years ended December 31, 2023 and 2024, and the subsequent interim period through April 14, 2025,