---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-23-059793"
form_type: "8-K"
ticker: null
cik: "0001832136"
company_name: "Osiris Acquisition Corp."
filed_at: "2023-05-12T23:59:59+00:00"
generated_at: "2026-06-15T02:45:26.028059+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Osiris Acquisition Corp restates 2022 financials; material weakness identified

## Summary
- Company will restate 2022 annual financials to correct accretion of Class A common stock subject to redemption.
- Previously issued 2022 financial statements should no longer be relied upon.
- Material weakness in internal control over financial reporting and ineffective disclosure controls cited.
- Audit committee discussed restatement with independent auditor WithumSmith+Brown.
- Restatement to be filed as an amended Form 10-K/A.

## SEC filing metadata
- accession: 0001104659-23-059793
- form_type: 8-K
- cik: 0001832136
- company_name: Osiris Acquisition Corp.
- filed_at: 2023-05-12T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 4.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1832136/000110465923059793/0001104659-23-059793-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1832136/000110465923059793/tm2315487d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-23-059793
- JSON: https://secwatch.observer/filing/0001104659-23-059793.json
- Plain text: https://secwatch.observer/filing/0001104659-23-059793.txt

## Key facts
- Auditor Changes
  Osiris Acquisition Corp. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: WithumSmith+Brown, PC
  source text: he matters disclosed in this Current Report on Form 8-K with WithumSmith+Brown, PC, the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1832136/000110465923059793/0001104659-23-059793-index.htm

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