Planned enhancement of accounting processes and controls
Company: Cipher Mining
The claim, verbatim
Company will enhance processes to identify and apply accounting requirements, including providing enhanced access to accounting literature and increased communication with professional consultants
Source (primary)
Cipher Mining 10-K/A filed 2021-05-07 (SEC EDGAR, sec_filing)
View cached copy (2026-09-13)Live source ↗
Quote: “we plan to enhance our processes to identify and appropriately apply applicable accounting requirements to better evaluate and understand the nuances of the complex accounting standards that apply to our financial statements. Our plans at this time include providing enhanced access to accounting literature, research materials and documents and increased communication among our personnel and third-party professionals with whom we consult regarding complex accounting applications”
How we checked this
Checked on September 23, 2026. The cited source supports every part of this claim.
The filing describes planned remediation that includes better access to accounting literature and more communication with the outside professionals it consults.
Confirmed in the source:
- The company plans to enhance its processes to identify and appropriately apply applicable accounting requirements
- The plans include enhanced access to accounting literature, research materials and documents
- The plans include increased communication with third-party professionals the company consults on complex accounting applications
What we did: Read our cached copy of SEC EDGAR (https://www.sec.gov/Archives/edgar/data/1819989/000121390021025203/f10k2020a1_goodworks.htm) in full (249,888 characters, retrieved September 13, 2026) and checked each assertion in the claim against it.
Additional evidence
confirms Cipher Mining 10-K/A filed 2021-05-07
Quote: “we plan to enhance our processes to identify and appropriately apply applicable accounting requirements to better evaluate and understand the nuances of the complex accounting standards that apply to our financial statements. Our plans at this time include providing enhanced access to accounting literature, research materials and documents and increased communication among our personnel and third-party professionals with whom we consult regarding complex accounting applications”