---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-22-118712"
form_type: "8-K/A"
ticker: null
cik: "0001856774"
company_name: "Games & Esports Experience Acquisition Corp."
filed_at: "2022-11-14T23:59:59+00:00"
generated_at: "2026-06-21T21:27:07.926486+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Games & Esports restates Q2 2022 financials; shares reclassified as temporary equity

## Summary
- Audit Committee on Nov 10, 2022 determined Q2 2022 Form 10-Q should no longer be relied upon.
- Class A ordinary shares incorrectly classified as current liability; must be temporary equity.
- Company plans to file amended Q2 10-Q; material weakness in internal controls identified.
- Restatement has no impact on cash position or trust account funds.
- Management and audit committee discussed with BDO USA, the independent auditor.

## SEC filing metadata
- accession: 0001104659-22-118712
- form_type: 8-K/A
- cik: 0001856774
- company_name: Games & Esports Experience Acquisition Corp.
- filed_at: 2022-11-14T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1856774/000110465922118712/0001104659-22-118712-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1856774/000110465922118712/tm2230477d1_8ka.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-22-118712
- JSON: https://secwatch.observer/filing/0001104659-22-118712.json
- Plain text: https://secwatch.observer/filing/0001104659-22-118712.txt

## Key facts
- Auditor Changes
  Games & Esports Experience Acquisition Corp. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: BDO USA, LLP
  source text: such unaudited interim financial statements of the Company included in the Q2 Form 10-Q should no longer be relied upon
  evidence_url: https://www.sec.gov/Archives/edgar/data/1856774/000110465922118712/0001104659-22-118712-index.htm

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