---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-21-145478"
form_type: "8-K"
ticker: "OABI"
cik: "0001846253"
company_name: "OmniAb, Inc."
filed_at: "2021-12-01T23:59:59+00:00"
generated_at: "2026-06-28T04:35:42.951535+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Avista Public Acquisition Corp. II restates prior financials over share classification error

## Summary
- Restating audited balance sheet as of Aug 12, 2021 and Q3 2021 financials due to classification error on redeemable Class A ordinary shares.
- All Class A ordinary shares subject to possible redemption reclassified from permanent to temporary equity.
- Material weakness identified in internal control over financial reporting; remediation plan to be filed in amended Q3 10-Q/A.
- Restatement has no impact on cash position or trust account balance.

## SEC filing metadata
- accession: 0001104659-21-145478
- form_type: 8-K
- ticker: OABI
- cik: 0001846253
- company_name: OmniAb, Inc.
- filed_at: 2021-12-01T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1846253/000110465921145478/0001104659-21-145478-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1846253/000110465921145478/tm2134273d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-21-145478
- JSON: https://secwatch.observer/filing/0001104659-21-145478.json
- Plain text: https://secwatch.observer/filing/0001104659-21-145478.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.