Form 8-K Items 4.01 and 4.02
Filings on auditors and restatements
Two Form 8-K items that finance leaders, audit committees and auditors watch: a change in the company's certifying accountant, and a conclusion that previously issued financial statements should no longer be relied upon. Each record comes from the filing itself, quotes its words, and links to it.
Item 4.01
Auditor changes
Changes in Registrant's Certifying Accountant
A company files Item 4.01 when its independent accountant resigns, declines to stand for re-appointment or is dismissed, or when it engages a new one. It states whether there were disagreements with the former accountant, and the former accountant's letter to the SEC is filed as Exhibit 16.
- October 2026
- 0
- 2026
- 0
- On the record
- 0
Verified records, counted by filing date.
Item 4.02
Non-reliance and restatements
Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
A company files Item 4.02 when its board, a board committee or its authorized officers conclude that previously issued financial statements should no longer be relied upon because of an error, or when its independent accountant notifies it that its report or review should no longer be relied upon. It states whether the matter was discussed with the accountant.
- October 2026
- 0
- 2026
- 0
- On the record
- 0
Verified records, counted by filing date.
Newest records
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The disclosures desk reads Form 8-K Item 4.01 and 4.02 filings twice a day and drafts records. Each one appears here after a second reader re-checks it against its filing.
How these records are made
Software reads each Item 4.01 or 4.02 section and drafts a record. Every firm name, date and period must appear in the filing as printed, and the record quotes up to three passages of it verbatim. A second reader re-fetches the filing before anything publishes and holds what it cannot confirm for an editor. We report what the filing states; we do not characterize why. Methodology · disclosures.json · disclosures.csv