---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-22-117177"
form_type: "8-K"
ticker: null
cik: "0001856774"
company_name: "Games & Esports Experience Acquisition Corp."
filed_at: "2022-11-10T23:59:59+00:00"
generated_at: "2026-06-21T23:58:37.803138+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# GEEX restates Q2 2022 financials; reclassifies ordinary shares as temporary equity

## Summary
- Company will restate its Q2 10-Q to reclassify Class A ordinary shares from current liability to temporary equity.
- Restatement does not affect cash position or cash held in trust from IPO.
- Material weakness in internal control over financial reporting and ineffective disclosure controls identified.
- Classification error discussed with independent auditor BDO USA, LLP.

## SEC filing metadata
- accession: 0001104659-22-117177
- form_type: 8-K
- cik: 0001856774
- company_name: Games & Esports Experience Acquisition Corp.
- filed_at: 2022-11-10T23:59:59+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/1856774/000110465922117177/0001104659-22-117177-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1856774/000110465922117177/tm2230182d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-22-117177
- JSON: https://secwatch.observer/filing/0001104659-22-117177.json
- Plain text: https://secwatch.observer/filing/0001104659-22-117177.txt

## Key facts
- Auditor Changes
  Games & Esports Experience Acquisition Corp. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: Management of the Company, in consultation with the Audit Committee of the Company’s Board of Directors, concluded that such reclassification was material with respect to the unaudited interim financial statements of the Company included in the Q2 Form 10-Q and therefore should be restated, to report all Class A ordinary shares of the Company as temporary equity, and should no longer be relied upon.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1856774/000110465922117177/0001104659-22-117177-index.htm

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