Form 8-K · Item 4.02 · Non-reliance
Core Scientific, Inc./tx: non-reliance on previously issued financial statements
Core Scientific, Inc./tx reported in a Form 8-K filed March 2, 2026, that on February 25, 2026, its audit committee concluded that previously issued financial statements should no longer be relied upon: the three and six months ended June 30, 2024; the three and nine months ended September 30, 2024; the year ended December 31, 2024; the three months ended March 31, 2025; the three and six months ended June 30, 2025; the three and nine months ended September 30, 2025.
In the filing's words
On February 25, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors of the Company, in consultation with management, determined that the Company’s consolidated financial statements for the three and six months ended June 30, 2024, the three and nine months ended September 30, 2024, the year ended December 31, 2024,
the three months ended March 31, 2025, the three and six months ended June 30, 2025, and the three and nine months ended September 30, 2025 (the “Non-Reliance Periods”) should no longer be relied upon due to the accounting errors described below.
Company management and the Audit Committee have discussed the matters disclosed above with KPMG LLP, the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025, and Marcum LLP, the Company's independent registered public accounting firm for the fiscal year ended December 31, 2024.
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 | Core Scientific, Inc./tx |
|---|---|
| Ticker | CORZ |
| Form and item | 8-K, Item 4.02 |
| Filed with the SEC | March 2, 2026 |
| Statements no longer relied upon |
|
| Concluded by | audit committee |
| Date of the conclusion | February 25, 2026 |
| Discussed with the accountant | yes |
| Accession number | 0001628280-26-013214 |
| SEC CIK | 0001839341 |
Core Scientific, Inc./tx 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 March 2, 2026. The filing's own words are quoted above.
Sources
- sec.gov · SEC filing, Form 8-K, Item 4.02 · accessed 2026-10-24
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