{"filing": {"accession": "0001999371-26-004974", "cik": "0001450923", "ticker": "SGOL", "company_name": "abrdn Gold ETF Trust", "form_type": "10-K/A", "filing_type": "10-K/A", "filing_date": "2026-03-03", "accepted_datetime": null, "acceptance_datetime": null, "accepted_at": null, "primary_doc_url": "https://www.sec.gov/Archives/edgar/data/1450923/000199937126004974/0001999371-26-004974-index.htm", "filing_url": "https://www.sec.gov/Archives/edgar/data/1450923/000199937126004974/0001999371-26-004974-index.htm", "period_of_report": "2025-12-31"}, "html_url": "/api/filings/000199937126004974/stream", "exhibits": [{"exhibit_number": "23.1", "exhibit_type": "23", "description": "Consent of KPMG LLP, Independent Registered Public Accounting Firm", "filename": "ex23-1.htm", "edgar_url": "https://www.sec.gov/Archives/edgar/data/1450923/000199937126004974/ex23-1.htm", "category": "other", "incorporated_by_reference": false}, {"exhibit_number": "31.1", "exhibit_type": "31", "description": "Chief Executive Officer\u2019s Certificate, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002", "filename": "ex31-1.htm", "edgar_url": "https://www.sec.gov/Archives/edgar/data/1450923/000199937126004974/ex31-1.htm", "category": "other", "incorporated_by_reference": false}, {"exhibit_number": "31.2", "exhibit_type": "31", "description": "Chief Financial Officer\u2019s Certificate, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002", "filename": "ex31-2.htm", "edgar_url": "https://www.sec.gov/Archives/edgar/data/1450923/000199937126004974/ex31-2.htm", "category": "other", "incorporated_by_reference": false}, {"exhibit_number": "32.1", "exhibit_type": "32", "description": "Chief Executive Officer\u2019s Certificate, pursuant to 18 U.S.C. 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