{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-047256","form_type":"8-K","ticker":"CXAI","cik":"0001820875","company_name":"CXApp Inc.","filed_at":"2023-04-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.857375+00:00","generated_at":"2026-06-16T23:51:19.791020+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"CXApp restates FY2022 and Q2/Q3 2022 financials due to accounting error; material weakness identified","bullets":["Non-reliance on prior financials: year ended Dec 31, 2022 and quarters ended June 30, Sept 30, 2022.","Error: extinguishment of deferred underwriter commission should have reversed offering costs, not recognized as gain.","Restatement does not affect cash balances, trust account, operating expenses, or cash flows.","Material weakness in internal control over financial reporting; disclosure controls ineffective.","Company will file Form 10-K/A and amend prior filings; no impact on liquidity."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-047256","json":"https://secwatch.observer/filing/0001104659-23-047256.json","markdown":"https://secwatch.observer/filing/0001104659-23-047256.md","text":"https://secwatch.observer/filing/0001104659-23-047256.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1820875/000110465923047256/0001104659-23-047256-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1820875/000110465923047256/tm2312921d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T23:51:19.791020+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":"b9e631a980f28ede6861da50b37dd2f29ca128ef","claim":"CXApp Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"he Annual Report, the “Prior Financial Statements”) should no longer be relied upon and that it is appropriate to restate the Annual Report and each of the Quarterly Reports referenced above. As such, the Company will restate its financial statements in a Form 10-K/A (the “Restatement Filing”) for the Company’s consolidated financial statements included in the Original","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1820875/000110465923047256/0001104659-23-047256-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}