{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-22-002572","form_type":"8-K/A","ticker":"AKR","cik":"0000899629","company_name":"ACADIA REALTY TRUST","filed_at":"2022-03-01T23:59:59+00:00","discovered_at":"2026-05-14T18:04:10.254894+00:00","generated_at":"2026-06-27T03:21:18.251305+00:00","sec_items":["4.02","7.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Acadia Realty restates 2019-2021 financials; no net income impact, but material weakness","bullets":["Restatement due to improper consolidation of two fund investments formed in 2012 and 2013.","No impact on net income, FFO, or EPS; balance sheet: assets reduced $55.8M, liabilities $57.5M at Dec 31, 2020.","Immaterial adjustments reduced net income by $0.6M ($0.01/share) for 9 months ended Sept 30, 2021.","Material weakness in internal control over financial reporting identified; BDO's 2020 report no longer reliable.","No misconduct or override of controls per audit committee."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-22-002572","json":"https://secwatch.observer/filing/0000950170-22-002572.json","markdown":"https://secwatch.observer/filing/0000950170-22-002572.md","text":"https://secwatch.observer/filing/0000950170-22-002572.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/899629/000095017022002572/0000950170-22-002572-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/899629/000095017022002572/akr-20220214.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T03:21:18.251305+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}