Form 8-K · Item 4.02 · Non-reliance
ARtelligence Holdings, Inc.: non-reliance on previously issued financial statements
ARtelligence Holdings, Inc. reported in a Form 8-K filed October 28, 2025, that on October 23, 2025, its board of directors concluded that previously issued financial statements should no longer be relied upon: fiscal years and interim periods ending on or before December 31, 2022.
In the filing's words
On October 23, 2025, the Board of Directors of ARtelligence Holdings, Inc. (the “Company”) determined, after consultation with management and the Company’s financial advisors, that the Company’s historical financial records prior to January 1, 2023, can no longer be relied upon.
the Company cannot rely upon its previously issued financial statements for fiscal years and interim periods ending on or before December 31, 2022.
The Audit Committee of the Board of Directors has been informed of this determination and has directed management to proceed with a full financial reconstruction and independent audit engagement.
Verbatim from sec.gov, Item 4.02 (Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review). We quote the filing; we do not characterize it.
| Company | ARtelligence Holdings, Inc. |
|---|---|
| Form and item | 8-K, Item 4.02 |
| Filed with the SEC | October 28, 2025 |
| Statements no longer relied upon |
|
| Concluded by | board |
| Date of the conclusion | October 23, 2025 |
| Discussed with the accountant | not stated |
| Accession number | 0001477932-25-007765 |
| SEC CIK | 0001389067 |
ARtelligence Holdings, Inc. reported under Form 8-K Item 4.02 (Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review), filed October 28, 2025. The filing's own words are quoted above.
Sources
- sec.gov · SEC filing, Form 8-K, Item 4.02 · accessed 2026-10-25
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