{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-23-002872","form_type":"8-K","ticker":"SOAR","cik":"0001853070","company_name":"Volato Group, Inc.","filed_at":"2023-01-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:47.162021+00:00","generated_at":"2026-06-20T08:29:11.148007+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Proof Acquisition restates Q1-Q3 2022 unaudited financials for D&O insurance error","bullets":["Previously issued unaudited Q1, Q2, Q3 2022 financials restated due to D&O liability insurance expense misallocation.","Management and audit committee concluded those statements should no longer be relied upon.","Restatement does not affect cash position or trust account balance.","Material weakness in internal control over financial reporting identified.","Restatement will be reflected in the 2022 Form 10-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-23-002872","json":"https://secwatch.observer/filing/0001140361-23-002872.json","markdown":"https://secwatch.observer/filing/0001140361-23-002872.md","text":"https://secwatch.observer/filing/0001140361-23-002872.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1853070/000114036123002872/0001140361-23-002872-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1853070/000114036123002872/brhc10047058_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T08:29:11.148007+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":"29ce252679898405736e55f91af3f3fdcdd43165","claim":"Volato Group, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"should be restated to accurately allocate the expense for directors and officers liability insurance and should no longer be relied upon.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1853070/000114036123002872/0001140361-23-002872-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"}