---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-23-042255"
form_type: "8-K"
ticker: "AEON"
cik: "0001837607"
company_name: "AEON Biopharma, Inc."
filed_at: "2023-04-05T23:59:59+00:00"
generated_at: "2026-06-17T06:02:02.422963+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Priveterra Acquisition Corp. restates 2022 financials after accounting error on $3.8M underwriter fee waiver

## Summary
- Company will restate 2022 financial statements due to improper accounting for $3.8M deferred underwriter commission waiver.
- Material weakness identified in internal control over financial reporting; disclosure controls ineffective.
- Restatement does not affect liquidity, cash flows, or operating expenses for the period.
- Amendment No. 1 to Form 10-K to be filed with revised risk factors, MD&A, and financial statements.

## SEC filing metadata
- accession: 0001104659-23-042255
- form_type: 8-K
- ticker: AEON
- cik: 0001837607
- company_name: AEON Biopharma, Inc.
- filed_at: 2023-04-05T23:59:59+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/1837607/000110465923042255/0001104659-23-042255-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1837607/000110465923042255/tm2311853d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-23-042255
- JSON: https://secwatch.observer/filing/0001104659-23-042255.json
- Plain text: https://secwatch.observer/filing/0001104659-23-042255.txt

## Key facts
- Auditor Changes
  AEON Biopharma, Inc. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: inancial statements as of and for the year ended December 31, 2022 (the “Original Filing”) should no longer be relied upon and that it is appropriate to restate the Original Filing. As such, the Company will restate its financial statements in a Form 10-K/A for the Company’s consolidated financial statements included in the Original Filing. The Company’s management has concluded that a material weakness exists in the Company’s internal control over financial reporting and that the Company’s disclosure controls and procedures were not effective. The Company is filing an Amendment No. 1 to Form 10-K (“Amendment No. 1”) to include additional Risk Factors under Item 1A, the Management’s Discussion and Analysis of Financial Condition and Results of Operations described in Item 7, and Financial Statements and Supplementary Data described in Item 8, which such financial data give effect to the
  evidence_url: https://www.sec.gov/Archives/edgar/data/1837607/000110465923042255/0001104659-23-042255-index.htm

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