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Audit Information | 12 Months Ended
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Dec. 31, 2025
Auditor [Table] |
Auditor Name | Cohen & Company, Ltd.
Auditor Firm ID | 925
Auditor Location | Towson, Maryland
Auditor Opinion [Text Block] | Opinions on the Financial Statements and Internal Control over Financial Reporting We have audited the accompanying statements of assets and liabilities, including the schedules of investment, of ARK 21Shares Bitcoin ETF (the “Trust”) as of December 31, 2025 and 2024, the related statements of operations for the years ended December 31, 2025 and 2024, and the statements of changes in net assets for each of the years in the three-year period ended December 31, 2025, and the related notes (collectively referred to as the “financial statements”). We have also audited the Trust’s internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control–Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Trust as of December 31, 2025 and 2024, the results of its operations for the years ended December 31, 2025 and 2024, and the statements of changes in its net assets for each of the years in the three-year period ended December 31, 2025, in conformity with accounting principles generally accepted in the United States of America. Also, in our opinion, the Trust maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control–Integrated Framework (2013) issued by COSO.

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