Form 8-K · Item 4.02 · Non-reliance
Century Aluminum Company: non-reliance on previously issued financial statements
Century Aluminum Company reported in a Form 8-K filed March 3, 2026, that on March 2, 2026, its audit committee concluded that previously issued financial statements should no longer be relied upon: the fiscal years ended December 31, 2023 and December 31, 2024; the interim periods ended March 31, 2024, June 30, 2024, September 30, 2024, March 31, 2025, June 30, 2025 and September 30, 2025.
In the filing's words
On March 2, 2026, following receipt of a further comment letter in which the Staff informed the Company that it disagreed with the Company’s materiality conclusion, the Audit Committee, after discussions with senior management and the Company’s independent registered public accountants, concluded that the Company’s previously issued consolidated financial statements
as of and for the fiscal years ended December 31, 2023 and December 31, 2024, and as of and for the interim periods ended March 31, 2024, June 30, 2024, September 30, 2024, March 31, 2025, June 30, 2025 and September 30, 2025 (the “Affected Financial Statements”) should no longer be relied upon
The Company’s management and the Audit Committee have discussed the matters disclosed in this Item 4.02(a) with the Company’s independent registered public accountants.
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 | Century Aluminum Company |
|---|---|
| Ticker | CENX |
| Form and item | 8-K, Item 4.02 |
| Filed with the SEC | March 3, 2026 |
| Statements no longer relied upon |
|
| Concluded by | audit committee |
| Date of the conclusion | March 2, 2026 |
| Discussed with the accountant | yes |
| Accession number | 0001628280-26-013781 |
| SEC CIK | 0000949157 |
Century Aluminum Company 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 3, 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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