Form 8-K Item 4.02 · Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

Non-reliance and restatements, 2025

Every verified Form 8-K Item 4.02 filing on the record: the company concluded, or its auditor told it, that previously issued financial statements should no longer be relied upon. Each record lists the periods as the filing prints them and quotes the filing's own words.

4 verified records filed in 2025 · download as CSV

2025-11-17 · Item 4.02 · Non-reliance

Solidion Technology Inc.: non-reliance on previously issued financial statements, November 17, 2025

the Company’s previously issued interim financial statements as of and for the period ended June 30, 2025

2025-11-12 · Item 4.02 · Non-reliance

Live Oak Bancshares, Inc.: non-reliance on previously issued financial statements

the Company’s previously issued Consolidated Statement of Cash Flows within the Financial Statements included in the Prior Filings; KPMG’s report on the Company’s internal control over financial reporting as of December 31, 2024

2025-11-07 · Item 4.02 · Non-reliance

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

the Company’s unaudited interim consolidated financial statements for the periods ended March 31, 2025 and June 30, 2025

2025-10-28 · Item 4.02 · Non-reliance

ARtelligence Holdings, Inc.: non-reliance on previously issued financial statements

fiscal years and interim periods ending on or before December 31, 2022