{"schema_version":"secwatch.filing_event.v1","accession":"0001083301-23-000059","form_type":"8-K","ticker":"WULF","cik":"0001083301","company_name":"TERAWULF INC.","filed_at":"2023-11-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.157649+00:00","generated_at":"2026-06-07T22:04:16.955586+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"TeraWulf restates Q1–Q3 2023 cash flows; cites material weakness in internal controls","bullets":["Error: payments of contingent value rights liability misclassified as investing instead of financing activity.","Restatement limited to unaudited interim consolidated statements of cash flows; no impact on balance sheet, income, or equity.","Material weakness identified: inadequate review controls over cash flow classification for business combination payments.","Management implementing remediation including additional review procedures; details to be provided in Form 10-Q/A."],"urls":{"canonical":"https://secwatch.observer/filing/0001083301-23-000059","json":"https://secwatch.observer/filing/0001083301-23-000059.json","markdown":"https://secwatch.observer/filing/0001083301-23-000059.md","text":"https://secwatch.observer/filing/0001083301-23-000059.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1083301/000108330123000059/0001083301-23-000059-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1083301/000108330123000059/wulf-20231121.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T22:04:16.955586+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":"b8a6886ce29d1b462ee79f71c6faf20610f10bc7","claim":"TERAWULF INC. reported that prior financial statements should not be relied upon.","evidence_excerpt":"concluded that the Company’s previously issued unaudited interim financial statements in the quarterly reports for the periods ended March 31, 2023, June 30, 2023 and September 30, 2023 (the “ Relevant Periods ”) should no longer be relied upon","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1083301/000108330123000059/0001083301-23-000059-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"RSM US LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}