{"schema_version":"secwatch.filing_event.v1","accession":"0001079973-26-000096","form_type":"8-K","ticker":"LWLG","cik":"0001325964","company_name":"Lightwave Logic, Inc.","filed_at":"2026-01-20T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.806479+00:00","generated_at":"2026-05-16T09:30:49.568276+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Lightwave Logic restates Q2 2025 financials; stock option expense error","bullets":["Audit Committee finds Q2 2025 financials unreliable due to incorrect expense treatment of net shares in non-cash option exercises.","Non-cash compensation expense overstated by $705,499, decreasing net loss by the same amount.","Correction also decreases additional paid-in capital; no cash impact.","Company will file Amendment No. 1 to its Q2 2025 Form 10-Q.","Management discussed the restatement with its independent registered public accounting firm."],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-26-000096","json":"https://secwatch.observer/filing/0001079973-26-000096.json","markdown":"https://secwatch.observer/filing/0001079973-26-000096.md","text":"https://secwatch.observer/filing/0001079973-26-000096.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1325964/000107997326000096/0001079973-26-000096-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1325964/000107997326000096/lwlg_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T09:30:49.568276+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":[{"claim_id":"be5ec626ee3c157b95f39067101f92c8e3da2f5c","claim":"Lightwave Logic, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On January 16, 2026, the Audit Committee of the Board of Directors of Lightwave Logic, Inc. (the “Company”), following consultation with management, concluded that the Company’s previously issued financial statements for the quarter ended June 30, 2025 should no longer be relied upon due to the Company having incorrectly expensed a portion of the value of the net shares issued by the Company in non-cash stock option exercises as compensation expense.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1325964/000107997326000096/0001079973-26-000096-index.htm","confidence":0.95}],"comparable_filings":[{"accession":"0001477932-26-003440","ticker":"GWLL","company_name":"GOLDENWELL BIOTECH, INC.","filed_at":"2026-05-27T00:17:04+00:00","headline":"Goldenwell Biotech to restate three quarterly reports over $9,840 legal fee timing errors","event_type":"other_material","sec_items":["4.02","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-003440","json":"https://secwatch.observer/filing/0001477932-26-003440.json","markdown":"https://secwatch.observer/filing/0001477932-26-003440.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/0001477932-26-003440-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/gdwl_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On January 16, 2026, the Audit Committee of the Board of Directors of Lightwave Logic, Inc. (the “Company”), following consultation with management, concluded that the Company’s previously issued financial statements for the quarter ended June 30, 2025 should no longer be relied upon due to the Company having incorrectly expensed a portion of the value of the net shares issued by the Company in non-cash stock option exercises as compensation expense.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1325964/000107997326000096/0001079973-26-000096-index.htm","comparable_excerpt":"the Company’s independent registered public accounting firm, Michael Gillsepie & Associates, PLLC (“Gillespie & Associates”), notified the Company that the Company did not follow US GAAP because an invoice dated September 23, 2025, from the Company’s legal counsel in the amount of $9,840 to the Company, which covered legal services rendered to the Company between May 21, 2024 and September 23, 2025, should have been recorded in the fiscal quarters when services were performed","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/0001477932-26-003440-index.htm"}},{"accession":"0001213900-26-060600","ticker":"NMTC","company_name":"NEUROONE MEDICAL TECHNOLOGIES Corp","filed_at":"2026-05-22T20:30:28+00:00","headline":"NeuroOne restates Q1 FY2026 results due to revenue recognition error; reaffirms FY2026 guidance","event_type":"other_material","sec_items":["4.02","7.01","9.01"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-060600","json":"https://secwatch.observer/filing/0001213900-26-060600.json","markdown":"https://secwatch.observer/filing/0001213900-26-060600.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1500198/000121390026060600/0001213900-26-060600-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1500198/000121390026060600/ea0291925-8k_neuroone.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On January 16, 2026, the Audit Committee of the Board of Directors of Lightwave Logic, Inc. (the “Company”), following consultation with management, concluded that the Company’s previously issued financial statements for the quarter ended June 30, 2025 should no longer be relied upon due to the Company having incorrectly expensed a portion of the value of the net shares issued by the Company in non-cash stock option exercises as compensation expense.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1325964/000107997326000096/0001079973-26-000096-index.htm","comparable_excerpt":"On May 21, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors of NeuroOne Medical Technologies Corporation (the “Company”), after discussion with management, determined that the Company’s previously issued interim financial statements included in the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, filed on May 12, 2026 (the “Previous Filing”), should no longer be relied upon and should be restated because of accounting errors relating to revenue recognition.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1500198/000121390026060600/0001213900-26-060600-index.htm"}},{"accession":"0001722556-26-000023","ticker":"BGFR","company_name":"BestGofer Inc.","filed_at":"2026-05-19T21:26:44+00:00","headline":"BestGofer restates Q1 FY2026; goodwill impairment of $78,754 increases net loss to $85,755","event_type":"other_material","sec_items":["4.02","2.06"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001722556-26-000023","json":"https://secwatch.observer/filing/0001722556-26-000023.json","markdown":"https://secwatch.observer/filing/0001722556-26-000023.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000023/0001722556-26-000023-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000023/bgof-20260505_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On January 16, 2026, the Audit Committee of the Board of Directors of Lightwave Logic, Inc. (the “Company”), following consultation with management, concluded that the Company’s previously issued financial statements for the quarter ended June 30, 2025 should no longer be relied upon due to the Company having incorrectly expensed a portion of the value of the net shares issued by the Company in non-cash stock option exercises as compensation expense.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1325964/000107997326000096/0001079973-26-000096-index.htm","comparable_excerpt":"On May 5, 2026, the management of BestGofer, Inc. (the “Company”), in connection with the determination of a material non-cash impairment charge for the goodwill associated with the Company’s wholly-owned subsidiary, Liberty Home Inspection Services LLC (“LHIS”), concluded that the Company’s previously issued unaudited interim financial statements for the three months ended February 28, 2026, as filed with the Securities and Exchange Commission (the “SEC”) on April 22, 2026 in the Company’s Quarterly Report on Form 10-Q (SEC Accession No. 0001722556-26-000016) (the “Original Form 10-Q”), should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000023/0001722556-26-000023-index.htm"}},{"accession":"0001104659-26-062784","ticker":"CGC","company_name":"Canopy Growth Corp","filed_at":"2026-05-15T21:06:38+00:00","headline":"Canopy Growth restates FY2024-2025 financials due to warrant classification error; Q4/FY2026 results delayed to June 15","event_type":"other_material","sec_items":["4.02","7.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-062784","json":"https://secwatch.observer/filing/0001104659-26-062784.json","markdown":"https://secwatch.observer/filing/0001104659-26-062784.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/0001104659-26-062784-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/tm2614742d1_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On January 16, 2026, the Audit Committee of the Board of Directors of Lightwave Logic, Inc. (the “Company”), following consultation with management, concluded that the Company’s previously issued financial statements for the quarter ended June 30, 2025 should no longer be relied upon due to the Company having incorrectly expensed a portion of the value of the net shares issued by the Company in non-cash stock option exercises as compensation expense.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1325964/000107997326000096/0001079973-26-000096-index.htm","comparable_excerpt":"the audit committee of the board of directors of the Company (the “Audit Committee”) was made aware of and, after discussion with senior management of the Company, concluded that the Company’s previously issued (i) audited consolidated financial statements for the fiscal year ended March 31, 2024, included in the Company’s Annual Report on Form 10-K for such fiscal year (the “2024 10-K”), (ii) audited consolidated financial statements for the fiscal year ended March 31, 2025, included in the Company’s Annual Report on Form 10-K for such fiscal year (the “2025 10-K”) and (iii) unaudited consolidated financial statements for the quarterly periods ended September 30, 2023, December 31, 2023, June 30, 2024, September 30, 2024, December 31, 2024, June 30, 2025, September 30, 2025, and December 31, 2025, included in the Company’s Quarterly Reports on Form 10-Q for such quarterly periods (collectively, the “Prior Financial Statements”), should no longer be relied upon","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/0001104659-26-062784-index.htm"}},{"accession":"0001628280-26-028345","ticker":"GRBK","company_name":"Green Brick Partners, Inc.","filed_at":"2026-04-29T23:59:59+00:00","headline":"Green Brick restates 2023-2025 revenue/cost after audit committee finds accounting error","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-028345","json":"https://secwatch.observer/filing/0001628280-26-028345.json","markdown":"https://secwatch.observer/filing/0001628280-26-028345.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1373670/000162828026028345/0001628280-26-028345-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1373670/000162828026028345/grbk-20260429.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On January 16, 2026, the Audit Committee of the Board of Directors of Lightwave Logic, Inc. 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(the “Company”), following consultation with management, concluded that the Company’s previously issued financial statements for the quarter ended June 30, 2025 should no longer be relied upon due to the Company having incorrectly expensed a portion of the value of the net shares issued by the Company in non-cash stock option exercises as compensation expense.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1325964/000107997326000096/0001079973-26-000096-index.htm","comparable_excerpt":"n this Current Report on Form 8-K with CBIZ CPAs P.C., the Company’s independent registered public accounting firm. 1 SIGNATURES Pursuant to the requirements of the Securities","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1879403/000121390026047626/0001213900-26-047626-index.htm"}},{"accession":"0001079973-26-000518","ticker":null,"company_name":"PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.","filed_at":"2026-04-21T23:59:59+00:00","headline":"PreAxia restates Aug 31, 2025 financials; stock award errors, material weakness","event_type":"other_material","sec_items":["4.02","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-26-000518","json":"https://secwatch.observer/filing/0001079973-26-000518.json","markdown":"https://secwatch.observer/filing/0001079973-26-000518.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1350156/000107997326000518/0001079973-26-000518-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1350156/000107997326000518/paxh_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On January 16, 2026, the Audit Committee of the Board of Directors of Lightwave Logic, Inc. (the “Company”), following consultation with management, concluded that the Company’s previously issued financial statements for the quarter ended June 30, 2025 should no longer be relied upon due to the Company having incorrectly expensed a portion of the value of the net shares issued by the Company in non-cash stock option exercises as compensation expense.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1325964/000107997326000096/0001079973-26-000096-index.htm","comparable_excerpt":"On April 9, 2026, the management of PreAxia Health care Payment Systems Inc., a Nevada corporation (the “Company”), identified material errors in the previously released financial statements for the three months ended August 31, 2025 (the “Non-Reliance Period”) and concluded that such financial statements should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1350156/000107997326000518/0001079973-26-000518-index.htm"}},{"accession":"0001213900-26-043544","ticker":"RAIN","company_name":"Rain Enhancement Technologies Holdco, Inc.","filed_at":"2026-04-14T23:59:59+00:00","headline":"Rain Enhancement restates Q1-Q2 2025 financials over D&O insurance premium accounting error","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-043544","json":"https://secwatch.observer/filing/0001213900-26-043544.json","markdown":"https://secwatch.observer/filing/0001213900-26-043544.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2028293/000121390026043544/0001213900-26-043544-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2028293/000121390026043544/ea0286060-8k_rain.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On January 16, 2026, the Audit Committee of the Board of Directors of Lightwave Logic, Inc. (the “Company”), following consultation with management, concluded that the Company’s previously issued financial statements for the quarter ended June 30, 2025 should no longer be relied upon due to the Company having incorrectly expensed a portion of the value of the net shares issued by the Company in non-cash stock option exercises as compensation expense.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1325964/000107997326000096/0001079973-26-000096-index.htm","comparable_excerpt":"On April 11, 2026, the audit committee (the “Audit Committee”) of the board of directors of Rain Enhancement Technologies Holdco, Inc., a Massachusetts corporation (the “Company”), in consultation with management, determined that the Company’s previously issued unaudited condensed consolidated financial statements contained in its (i) Quarterly Report on Form 10-Q as of and for the three months ended March 31, 2025, filed with the Securities and Exchange Commission (“SEC”) on May 15, 2025 and (ii) Quarterly Report on Form 10-Q as of and for the three and six months ended June 30, 2025, filed with the SEC on August 14, 2025 (the “Affected Periods”), should no longer be relied upon due to an error in the accounting for financed insurance premiums.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2028293/000121390026043544/0001213900-26-043544-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}