Form 8-K · Item 4.02 · Non-reliance
Nocera, Inc.: non-reliance on previously issued financial statements
Nocera, Inc. reported in a Form 8-K filed August 17, 2026, that on August 14, 2026, its board of directors concluded that previously issued financial statements should no longer be relied upon: consolidated financial statements for the fiscal year ended December 31, 2024 and December 31, 2025; unaudited interim condensed consolidated financial statements for the quarterly periods ended March 31, 2025, June 30, 2025, and September 30, 2025.
In the filing's words
On August 14, 2026, the Board of Directors (the “Board”) of Nocera, Inc. (the “Company”), after discussion with management, concluded that the Company’s previously issued consolidated financial statements for the fiscal year ended December 31, 2024 and December 31, 2025
and the unaudited interim condensed consolidated financial statements for the quarterly periods ended March 31, 2025, June 30, 2025, and September 30, 2025, should no longer be relied upon due to errors identified in those financial statements.
The Board and the Audit Committee of the Board has discussed the matters disclosed in this Item 4.02(a) with its independent registered public accounting firm, SFAI Malaysia PLT.
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 | Nocera, Inc. |
|---|---|
| Ticker | NCRA |
| Form and item | 8-K, Item 4.02 |
| Filed with the SEC | August 17, 2026 |
| Statements no longer relied upon |
|
| Concluded by | board |
| Date of the conclusion | August 14, 2026 |
| Discussed with the accountant | yes |
| Accession number | 0001683168-26-006537 |
| SEC CIK | 0001756180 |
Nocera, 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 August 17, 2026. The filing's own words are quoted above.
Sources
- sec.gov · SEC filing, Form 8-K, Item 4.02 · accessed 2026-10-23
Nocera, Inc.'s other filings on auditors and restatements
More: all non-reliance and restatements · Nocera, Inc.'s CFO record · Something wrong? Send a correction with the primary source.