{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-23-040998","form_type":"8-K","ticker":"SOAR","cik":"0001853070","company_name":"Volato Group, Inc.","filed_at":"2023-08-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.783742+00:00","generated_at":"2026-06-11T05:00:04.334145+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 Corp I withdraws reliance on Q2 2023 10-Q due to omitted D&O insurance expense adjustment","bullets":["On Aug 17, 2023, management discovered omission of adjustment for directors & officers insurance expenses for Q2 2022 from the Q2 2023 10-Q filed Aug 14.","On Aug 22, 2023, management and audit committee, after consulting Marcum LLP, determined the Form 10-Q should no longer be relied upon; amendment planned.","Company states correction will not impact cash position or cash held in trust account from its IPO.","The omitted adjustment relates to operating expenses for the quarterly period ended June 30, 2022, not reflected in the Q2 2023 filing."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-23-040998","json":"https://secwatch.observer/filing/0001140361-23-040998.json","markdown":"https://secwatch.observer/filing/0001140361-23-040998.md","text":"https://secwatch.observer/filing/0001140361-23-040998.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1853070/000114036123040998/0001140361-23-040998-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1853070/000114036123040998/brhc20057920_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T05:00:04.334145+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":"92329800fcb82da3a7330461950f15eaf1ce03d4","claim":"Volato Group, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"matters disclosed in this Current Report on Form 8-K pursuant to this Item 4.02 with Marcum LLP, the Company’s independent registered public accounting firm (“Marcum”) and determined that the Form 10-Q 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/1853070/000114036123040998/0001140361-23-040998-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}