{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-040830","form_type":"8-K","ticker":"COCH","cik":"0001840877","company_name":"Envoy Medical, Inc.","filed_at":"2023-04-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.082581+00:00","generated_at":"2026-06-17T07:16:48.312303+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Anzu Special Acquisition Corp I restates Q3 2022 financials due to classification error","bullets":["Restating Q3 2022 Form 10-Q due to misclassification of extinguishment of deferred underwriting commission as gain instead of credit to stockholders' deficit.","Underwriter waived deferred commission in Sep 2022; reclassification has no impact on cash or trust account balance.","Material weakness in internal controls and ineffective disclosure controls identified as of Dec 31, 2022.","Restatement to be filed in forthcoming 2022 10-K; audit committee discussed matter with WithumSmith+Brown."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-040830","json":"https://secwatch.observer/filing/0001104659-23-040830.json","markdown":"https://secwatch.observer/filing/0001104659-23-040830.md","text":"https://secwatch.observer/filing/0001104659-23-040830.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1840877/000110465923040830/0001104659-23-040830-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1840877/000110465923040830/tm2311246d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T07:16:48.312303+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":"b65e11882cb501c841d9e8b9ab7289e997f3001e","claim":"Envoy Medical, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On March 28, 2023, management and the audit committee (the “Audit Committee”) of the board of directors of Anzu Special Acquisition Corp I (the “Company”) concluded that the Company’s previously issued unaudited interim financial statements included in the Company’s Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2022 (the “Q3 Form 10-Q” and such period, the “Affected Period”), should no longer be relied upon due to a reclassification of the extinguishment of a contingent liability and resulting restatement of the Company’s statements of operations, statements of changes in stockholders’ deficit and statements of cash flows for the Affected Period.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1840877/000110465923040830/0001104659-23-040830-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"WithumSmith+Brown, PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}