{"schema_version":"secwatch.filing_event.v1","accession":"0001171200-23-000452","form_type":"8-K","ticker":"CCBG","cik":"0000726601","company_name":"CAPITAL CITY BANK GROUP INC","filed_at":"2023-11-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.834468+00:00","generated_at":"2026-06-08T05:52:45.520144+00:00","sec_items":["4.02","7.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"CCBG to restate prior financials for inter-company accounting errors; late filing of Q3 10-Q","bullets":["Identified improper inter-company mortgage loan purchase accounting between Capital City Bank and Capital City Home Loans.","Restatement affects FY2022, Q1-Q3 2022, and Q1-Q2 2023; Q3 2023 earnings release also no longer reliable.","Errors impact mortgage banking revenues, loan interest, compensation, other income, taxes, net income, loans, assets, liabilities, and equity.","Expects to report a material weakness in internal controls; will implement remediation and file amended reports.","Unable to file Q3 2023 10-Q on time due to the accounting review."],"urls":{"canonical":"https://secwatch.observer/filing/0001171200-23-000452","json":"https://secwatch.observer/filing/0001171200-23-000452.json","markdown":"https://secwatch.observer/filing/0001171200-23-000452.md","text":"https://secwatch.observer/filing/0001171200-23-000452.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/726601/000117120023000452/0001171200-23-000452-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/726601/000117120023000452/i23457_ccbg-8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T05:52:45.520144+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":"cb077872a4a72d7358d55424a8989b73b59fab5b","claim":"CAPITAL CITY BANK GROUP INC reported that prior financial statements should not be relied upon.","evidence_excerpt":"On November 8, 2023, management, after discussion with the Company’s independent registered public accounting firm, FORVIS, LLP (“FORVIS”), and the chair of the Audit Committee of the Company’s Board of Directors, determined that the Impacted Financial Statements should no longer be relied upon because of the inaccuracies described above.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/726601/000117120023000452/0001171200-23-000452-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"}