Form 8-K · Item 4.02 · Non-reliance

Lightwave Logic, Inc.: non-reliance on previously issued financial statements

Lightwave Logic, Inc. reported in a Form 8-K filed January 20, 2026, that on January 16, 2026, its audit committee concluded that previously issued financial statements should no longer be relied upon: the quarter ended June 30, 2025.

In the filing's words

On January 16, 2026, the Audit Committee of the Board of Directors of Lightwave Logic, Inc. (the “Company”), following consultation with management, concluded that the Company’s previously issued financial statements for the quarter ended June 30, 2025 should no longer be relied upon
The Company’s management has discussed these matters with its independent registered public accounting firm.

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.

CompanyLightwave Logic, Inc.
TickerLWLG
Form and item8-K, Item 4.02
Filed with the SECJanuary 20, 2026
Statements no longer relied upon
  • the quarter ended June 30, 2025
Concluded byaudit committee
Date of the conclusionJanuary 16, 2026
Discussed with the accountantyes
Accession number0001079973-26-000096
SEC CIK0001325964

Lightwave Logic, 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 January 20, 2026. 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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