Who restated, what changed, and has the SEC said anything?
Public SEC data only: XBRL company facts, EDGAR filings, comment-letter correspondence, AAER list.
The SEC does not "audit" companies. Scrutiny comes as Corp Fin filing review (comment letters) and, rarely,
an Enforcement inquiry. M-score (Beneish 1999) and F-score (Dechow et al. 2011) are published academic screens approximated on
SEC XBRL data — not the SEC's non-public Accounting Quality Model. A screen is not a prediction.
Recent Item 4.02 non-reliance notices (since 2025-01-01, EDGAR full-text search)
| Filed | Company | Form | Items | ||
|---|---|---|---|---|---|
| 2026-11-03 | Polomar Health Services, Inc. (PMHS) | 8-K | 4.02, 9.01 | filing | analyse PMHS |
| 2026-11-03 | Driven Brands Holdings Inc. (DRVN) | 8-K | 2.02, 4.02, 9.01 | filing | analyse DRVN |
| 2026-11-02 | GoodRx Holdings, Inc. (GDRX) | 8-K | 4.02 | filing | analyse GDRX |
| 2026-10-26 | Panamera Holdings Corp (PHCI) | 8-K | 4.02 | filing | analyse PHCI |
| 2026-10-26 | Datavault AI Inc. (DVLT) | 8-K | 4.02, 9.01 | filing | analyse DVLT |
| 2026-10-19 | Apogee Acquisition Corp (AACP, AACPR, AACPU, AACPW) | 8-K | 4.02, 5.02 | filing | analyse AACPR |
| 2026-10-16 | GoPro, Inc. (GPRO) | 8-K | 2.02, 4.02, 8.01 | filing | analyse GPRO |
| 2026-10-16 | High Roller Technologies, Inc. (ROLR) | 8-K | 4.02 | filing | analyse ROLR |
| 2026-10-15 | Globaltek Ventures, Inc. (ATVK) | 8-K | 4.01, 4.02, 5.02, 7.01, 9.01 | filing | analyse ATVK |
| 2026-10-13 | EON Resources Inc. (EONR, EONR-WT) | 8-K | 4.02 | filing | analyse EONR-WT |
| 2026-10-08 | Sports Entertainment Gaming Global Corp (SEGG, LTRYW) | 8-K | 4.02, 8.01, 9.01 | filing | analyse LTRYW |
| 2026-10-02 | GlobalTech Corp (GLTK, GLTKD) | 8-K | 2.02, 4.02 | filing | analyse GLTK |
| 2026-09-25 | Feel The World, Inc. | 8-K | 4.02, 9.01 | filing | no ticker |
| 2026-09-21 | Optimum Communications, Inc. (OPTU) | 8-K | 2.02, 4.02, 9.01 | filing | analyse OPTU |
| 2026-09-16 | Nuburu, Inc. (BURU, BURUD, BURUW) | 8-K | 4.02 | filing | analyse BURUW |
| 2026-09-09 | SDR Drone, Inc. (SDCO) | 8-K | 4.02, 9.01 | filing | analyse SDCO |
| 2026-08-31 | Breeze Acquisition Corp. II (BREZ, BREZR) | 8-K | 4.02 | filing | analyse BREZR |
| 2026-08-24 | Northann Corp. (NCL) | 8-K/A | 4.01, 4.02, 9.01 | filing | analyse NCL |
| 2026-08-24 | Brownie's Marine Group, Inc (BWMG) | 8-K | 4.02 | filing | analyse BWMG |
| 2026-08-21 | SOLESENCE, INC. (SLSN) | 8-K | 4.02, 9.01 | filing | analyse SLSN |
| 2026-08-18 | Netcapital Inc. (NCPL, NCPLW) | 8-K | 4.01, 4.02, 9.01 | filing | analyse NCPLW |
| 2026-08-17 | NOCERA, INC. (NCRA) | 8-K | 4.02 | filing | analyse NCRA |
| 2026-08-14 | HCW Biologics Inc. (HCWB) | 8-K | 4.02 | filing | analyse HCWB |
| 2026-08-13 | Pelthos Therapeutics Inc. (PTHS) | 8-K | 4.02 | filing | analyse PTHS |
| 2026-08-12 | Capstone Holding Corp. (CAPS) | 8-K | 4.02, 9.01 | filing | analyse CAPS |
| 2026-08-10 | Northann Corp. (NCL) | 8-K | 3.01, 4.01, 4.02, 5.02, 9.01 | filing | analyse NCL |
| 2026-08-06 | OLENOX INDUSTRIES INC. (OLOX) | 8-K | 4.02 | filing | analyse OLOX |
| 2026-08-06 | CREDITRISKMONITOR COM INC (CRMZ) | 8-K | 4.02 | filing | analyse CRMZ |
| 2026-08-05 | Securetech Innovations, Inc. (SCTH) | 8-K | 4.01, 4.02, 7.01, 9.01 | filing | analyse SCTH |
| 2026-07-30 | New ERA Energy & Digital, Inc. (NUAI, NUAIW) | 8-K | 4.02 | filing | analyse NUAIW |
| 2026-07-29 | American Resources Corp (AREC) | 8-K/A | 4.01, 4.02, 9.01 | filing | analyse AREC |
| 2026-07-24 | American Resources Corp (AREC) | 8-K | 4.01, 4.02, 9.01 | filing | analyse AREC |
| 2026-07-20 | Adapti, Inc. (ADTI) | 8-K | 4.02 | filing | no ticker |
| 2026-07-17 | Trans American Aquaculture, Inc (GRPS) | 8-K | 4.02 | filing | no ticker |
| 2026-07-15 | HIGH WIRE NETWORKS, INC. (HWNI) | 8-K | 4.02 | filing | no ticker |
| 2026-07-15 | BayFirst Financial Corp. (BAFN) | 8-K | 2.02, 4.02, 9.01 | filing | analyse BAFN |
| 2026-07-08 | FutureTech II Acquisition Corp. | 8-K | 4.02 | filing | no ticker |
| 2026-06-30 | Senmiao Technology Ltd (AIHS) | 8-K | 4.02 | filing | analyse VAI |
| 2026-06-24 | Crypto Co (CRCW) | 8-K | 4.02 | filing | analyse CRCW |
| 2026-06-23 | FDCTECH, INC. (FDCT) | 8-K | 4.02, 9.01 | filing | analyse FDCT |
| 2026-06-23 | CS DIAGNOSTICS CORP. (CSDX) | 8-K | 4.02 | filing | no ticker |
| 2026-06-22 | Redox International Group, Corp. | 8-K | 4.02 | filing | no ticker |
| 2026-06-22 | AeroVironment Inc (AVAV) | 8-K | 4.02, 5.02 | filing | analyse AVAV |
| 2026-06-17 | CEA Industries Inc. (BNC, BNCWW, BNCWZ) | 8-K | 4.02, 9.01 | filing | analyse BNCWW |
| 2026-06-12 | RICHTECH ROBOTICS INC. (RR) | 8-K | 4.02, 9.01 | filing | analyse RR |
| 2026-06-08 | FDCTECH, INC. (FDCT) | 8-K | 4.02, 9.01 | filing | analyse FDCT |
| 2026-06-04 | GULF RESOURCES, INC. (GURE) | 8-K | 4.02 | filing | analyse GURE |
| 2026-06-02 | INVO Fertility, Inc. (IVF) | 8-K | 4.02, 9.01 | filing | analyse IVF |
| 2026-06-02 | U S GLOBAL INVESTORS INC (GROW) | 8-K | 4.02, 9.01 | filing | analyse GROW |
| 2026-05-27 | GOLDENWELL BIOTECH, INC. (GWLL) | 8-K | 4.02, 9.01 | filing | analyse GWLL |
| 2026-05-27 | MINERALRITE Corp (RITE) | 8-K | 4.02, 7.01, 8.01, 9.01 | filing | analyse RITE |
| 2026-05-26 | SPECIFICITY, INC. (SPTY) | 8-K | 4.02 | filing | analyse SPTY |
| 2026-05-22 | NEUROONE MEDICAL TECHNOLOGIES Corp (NMTC) | 8-K | 4.02, 7.01, 9.01 | filing | analyse NMTC |
| 2026-05-19 | BestGofer Inc. (BGFR) | 8-K | 4.02 | filing | analyse BGFR |
| 2026-05-18 | CleanCore Solutions, Inc. (ZONE) | 8-K | 4.02 | filing | analyse ZONE |
| 2026-05-15 | Canopy Growth Corp (CGC) | 8-K | 4.02, 7.01, 9.01 | filing | analyse CGC |
| 2026-05-12 | Hub Group, Inc. (HUBG) | 8-K | 4.02 | filing | analyse HUBG |
| 2026-05-07 | Clean Energy Technologies, Inc. (CETY) | 8-K | 4.02 | filing | analyse CETY |
| 2026-05-01 | La Rosa Holdings Corp. (LRHC) | 8-K/A | 4.02 | filing | analyse SRTM |
| 2026-05-01 | DUCOMMUN INC /DE/ (DCO) | 8-K | 4.02 | filing | analyse DCO |