{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-084843","form_type":"8-K","ticker":"VSEE","cik":"0001864531","company_name":"VSEE HEALTH, INC.","filed_at":"2025-08-28T23:59:59+00:00","discovered_at":"2026-05-14T18:02:45.430200+00:00","generated_at":"2026-05-17T09:31:29.999877+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"VSee Health restates 2023-2024 financials due to 12 errors; material weaknesses in controls","bullets":["Prior annual and interim financial statements from 2023 and 2024 periods are no longer reliable and will be restated.","Errors include failure to accrue sales/use taxes, incorrect revenue cutoff, and misrecognized SPAC/iDoc accrued expenses.","Management identified material weaknesses in internal control over financial reporting and ineffective disclosure controls.","Restated financial statements will be filed in the 2024 Form 10-K; aggregate effects not yet quantified."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-084843","json":"https://secwatch.observer/filing/0001104659-25-084843.json","markdown":"https://secwatch.observer/filing/0001104659-25-084843.md","text":"https://secwatch.observer/filing/0001104659-25-084843.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1864531/000110465925084843/0001104659-25-084843-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1864531/000110465925084843/tm2524669d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T09:31:29.999877+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":"251c0f6bdcd2a5df20f595c8ae1c3ce3ca1ccb6a","claim":"VSEE HEALTH, INC. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On July 17, 2025, management of the Company, in consultation with the Company’s Board of Directors (including the members of the Audit Committee thereof), concluded that the Prior Financial Statements (other than the March 31, 2023 and March 31, 2024 consolidated financial statements of VSee Lab) should no longer be relied upon due to the impact of the errors noted below and will be restated.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1864531/000110465925084843/0001104659-25-084843-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"}