8-K filings disclosing non-reliance on previously issued financial statements (Item 4.02): restatement notices, daily from SEC EDGAR.
Audit Committee dismissed GreenGrowth CPA as independent registered public accounting firm on June 30, 2026. UHY LLP appointed as new auditor effective July 11, 2026. Prior auditor withdrew opinion on December 31, 2025 financial statements.
Board concluded previously issued unaudited financial statements for Q2 and Q3 FY2026 should no longer be relied upon due to material errors in accounting treatment of Ballengee Group acquisition; transaction should be accounted for as reve
Company restates fiscal year 2024 10-K due to material errors in liability classifications, accrued interest, notes payable, and accumulated depreciation. Material weaknesses in internal controls and disclosure controls noted.
Company restated Q1, Q2, Q3 2025 financials due to material errors in loan default accounting; understated loans payable and missed $1.37M debt settlement loss; material weakness identified in internal controls.
Company restating 2024, 2025, and Q1 2026 financial statements due to $4.9M in accounting errors related to deferred origination costs and accrued interest on defaulted loans. Non-reliance on prior audit reports issued.
Board concluded that financial statements for Q3 2024, full year 2024, Q1 2025, and Q2 2025 contain errors and misstatements requiring restatement. Material weakness identified in internal controls over financial reporting.
Company's Audit Committee concluded previously issued unaudited condensed financial statements for Q1 2026 should no longer be relied upon due to misclassification of warrants as equity instead of derivative liabilities.
Audit Committee concluded FY2024 audited financial statements should not be relied upon due to unrecorded $1.3M derivative liability on convertible debt. Company will file amended 10-K.
Board determined previously issued financial statements for fiscal years 2022-2025 should no longer be relied upon. $499.4M intangible asset improperly recognized and will be removed, requiring restatement. Prior auditor reports also unreli
Board concluded previously issued unaudited condensed consolidated financial statements for Q1 2024, Q1-Q2 2024, and Q1-Q3 2024 should no longer be relied upon due to errors identified during fiscal year 2024 restatement.
Company concluded on May 30, 2026 that unaudited interim financial statements for quarters ended August 31, 2024 and November 30, 2024 should no longer be relied upon. Restatement needed to reflect 50.85M shares issued June 5, 2024 and rela
AeroVironment restated Q1 2026 financials due to goodwill impairment calculation error in Space unit. Net loss understated by $87.3M; material weakness in internal controls identified.
Company concluded previously issued condensed consolidated financial statements for Q2 and Q3 2025 should not be relied upon due to error in weighted-average shares outstanding calculation affecting EPS. No impact to net income, assets, lia
Audit Committee concluded previously issued audited financial statements for fiscal years ended September 30, 2025 and 2024, and interim statements require restatement due to errors in warrant accounting, SEPA accounting, and restricted sto
Board determined previously issued financial statements for fiscal years 2024-2025 and interim periods through Q1 2026 should no longer be relied upon due to multiple accounting errors identified during auditor reaudit and SEC review.
Company will restate FY2024 10-K and Q1-Q3 2025 10-Qs to reclassify buildings from fixed assets to right-of-use assets under ASC 842 following SEC dialogue. Prior filings should not be relied upon.
Audit Committee concluded previously issued consolidated financial statements for three and nine months ended March 31, 2026 should no longer be relied upon due to calculation error in weighted-average shares outstanding for EPS; Form 10-Q/
Company restating unaudited consolidated financial statements for Q1, Q2, and Q3 2025 due to errors in derivative accounting, preferred stock classification, warrant treatment, and debt extinguishment. Restatement to be presented in 2025 Fo
Company will restate financial statements for Q1-Q3 2025 due to improper timing of legal expense recognition and revenue recognition errors related to service contracts and prepaid fees.
Company non-reliant on previously issued 10-K for FY2025 and 10-Q for Q1 2026 due to revised accounting treatment of Peeples Inc. acquisition from business combination to asset acquisition framework.