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Item 9A. Controls and Procedures

2026-03-02 compared with 2025-03-26 · 430 added, 464 removed, 455 unchanged (66% of the section changed)

6 unchanged sentences

provide reasonable assurance that information required to be disclosed in the reports that the Trust files or submits under the Exchange

Act is recorded, processed, summarized and reported, within the time periods specified in the applicable rules and forms, and that it

is accumulated and communicated to the duly authorized officers of the Sponsor performing functions equivalent to those a principal executive

officer and principal financial officer of the Trust would perform if the Trust had any officers, as appropriate to allow timely decisions

regarding required disclosure.

Act, is recorded, processed, summarized and reported, within the time periods specified in the applicable rules and forms,

and that it is accumulated and communicated to the duly authorized officers of the Sponsor performing functions equivalent to those a

principal executive officer and principal financial officer of the Trust would perform if the Trust had any officers, as appropriate to

allow timely decisions regarding required disclosure.

There are inherent limitations

31 unchanged sentences

Officer of the Sponsor concluded that the Trust maintained effective internal control over financial reporting as of December 31, 2025.

Because we are an “emerging

growth company” under the JOBS Act, our independent registered public accounting firm is not required to attest to the effectiveness

of our internal control over financial reporting for so long as we are an emerging growth company.

Other Information

59 unchanged sentences

Insider Trading Policy

The Trust does not have an insider trading policy

as it does not have any directors, officers, or employees.

The Sponsor has adopted an insider trading policy

applicable to the Sponsor’s directors, officers and employees, which is included as an exhibit to this annual report on Form 10-K.

The Trust does not have an

insider trading policy as it does not have any directors, officers, or employees.

The Sponsor has adopted an insider trading policy applicable to the

Sponsor’s directors, officers and employees, which is included as an exhibit to the Trust’s annual report on Form 10-K for

the fiscal year ended December 31, 2024, filed with the SEC on March 26, 2025, and incorporated herein by reference.

Executive Compensation

6 unchanged sentences

There are no persons known

by the Trust to own directly or indirectly beneficially more than 5% of the outstanding Shares of the Trust as of March 26, 2025.

by the Trust to own directly or indirectly beneficially more than 5% of the outstanding Shares of the Trust as of February 26, 2026.

Security Ownership of Management

29 unchanged sentences

Exhibits and Financial Statement Schedules

(a)(1) Financial Statements

See Index to Financial Statements

(a)(2) Financial Statement Schedules

No financial statement schedules

are filed herewith because (i) such schedules are not required or (ii) the information required has been presented in the aforementioned

Financial Statements

(a)(3) Exhibits

The following documents are

filed herewith or incorporated herein and made a part of this Annual Report:

Exhibit Description

Trust Agreement of ARK 21Shares Bitcoin ETF (1)

Form of Amended and Restated Trust Agreement (2)

Certificate of Trust (1)

Description of Securities Registered under Section 12 of the Securities Exchange Act of 1934 (5)

Form of Sponsor Agreement (4)

Form of Authorized Participant Agreement (2)

Form of Support Services Agreement (1)

Form of Prime Broker Agreement (2)

Form of Custodial Services Agreement (included as Exhibit A to Form of Prime Broker Agreement) (1)

Form of Fund Administration and Accounting Agreement (1)

Form of Transfer Agency and Services Agreement (1)

Form of Index Licensing Agreement (1)

Form of Marketing Agent Agreement (1)

Form of Cash Custody Agreement (1)

Subscription Agreement (1)

Initial Seed Capital Subscription Agreement (4)

BitGo Custodial Services Agreement (6)

Anchorage Custodial Services Agreement (6)

Insider Trading Policies and Procedures (8)

Consent of Independent Registered Public Accounting Firm (7)

Certification by Principal Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (8)

Certification by Principal Executive Officer Pursuant to 18 U.S.C.

Index to Financial Statements on page F-1.

Financial Statement Schedules

financial statement schedules are filed herewith because (i) such schedules are not required or (ii) the information required

has been presented in the aforementioned financial statements.

following documents are filed herewith or incorporated herein and made a part of this Annual Report:

Agreement of ARK 21Shares Bitcoin ETF (1)

of Amended and Restated Trust Agreement (2)

of Securities Registered under Section 12 of the Securities Exchange Act of 1934 (5)

of Sponsor Agreement (4)

of Authorized Participant Agreement (2)

of Support Services Agreement (1)

of Prime Broker Agreement (2)

of Custodial Services Agreement (included as Exhibit A to Form of Prime Broker Agreement) (1)

of Fund Administration and Accounting Agreement (1)

of Transfer Agency and Services Agreement (1)

of Index Licensing Agreement (1)

of Marketing Agent Agreement (1)

of Cash Custody Agreement (1)

Agreement (1)

Seed Capital Subscription Agreement (4)

New York Custody Agreement (6)

Custodial Services Agreement (6)

Amendment to the Coinbase Prime Broker Agreement, dated September 7, 2025 (7)

Custody Agreement (8)

of Master Authorized Participant Agreement (8)

Trading Policies and Procedures (5)

of Independent Registered Public Accounting Firm (9)

Certification

by Principal Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (9)

Certification

by Principal Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (9)

Certification

by Principal Executive Officer Pursuant to 18 U.S.C.

Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of

Certification by Principal Financial Officer Pursuant to 18 U.S.C.

Certification

by Principal Financial Officer Pursuant to 18 U.S.C.

Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of

Executive Officer Incentive-Based Compensation Clawback Policy (5)

Officer Incentive-Based Compensation Clawback Policy (5)

Inline XBRL Instance Document.*

Inline XBRL Taxonomy Extension Schema Document.*

Inline XBRL Taxonomy Extension Calculation Linkbase Document.*

Inline XBRL Taxonomy Extension Definition Linkbase Document.*

Inline XBRL Taxonomy Extension Label Linkbase Document.*

Inline XBRL Taxonomy Extension Presentation Linkbase Document.*

Cover Page Interactive Data File (Embedded as Inline XBRL document and contained in Exhibit 101).*