---
schema_version: "secwatch.filing_event.v1"
accession: "0001171200-24-000210"
form_type: "8-K"
ticker: "CCBG"
cik: "0000726601"
company_name: "CAPITAL CITY BANK GROUP INC"
filed_at: "2024-05-13T23:59:59+00:00"
generated_at: "2026-06-02T02:57:07.300859+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Capital City Bank restates 2021-2023 financials on cash flow error

## Summary
- Restatement covers years ended Dec 31, 2021, 2022, 2023 and interim periods in 2022 and 2023.
- Error in cash flow statement classification for construction/permanent loan sales.
- Company will file amended 10-K for 2023 to restate all impacted periods.
- Audit committee and independent auditor FORVIS, LLP consulted before determination.
- Reliance on previously issued financial statements should no longer be placed.

## SEC filing metadata
- accession: 0001171200-24-000210
- form_type: 8-K
- ticker: CCBG
- cik: 0000726601
- company_name: CAPITAL CITY BANK GROUP INC
- filed_at: 2024-05-13T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/726601/000117120024000210/0001171200-24-000210-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/726601/000117120024000210/i24249_ccbg-8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001171200-24-000210
- JSON: https://secwatch.observer/filing/0001171200-24-000210.json
- Plain text: https://secwatch.observer/filing/0001171200-24-000210.txt

## Key facts
- Auditor Changes
  CAPITAL CITY BANK GROUP INC reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: FORVIS, LLP
  source text: f the Board of Directors of the Company and the Company’s independent registered public accounting firm, FORVIS, LLP, determined that, as further discussed below, the Company’s Consolidated Financial Statements for the following periods (collectively, the “ Impacted Statements ”) should no longer be relied upon: (1) the years ended December 31, 2021, 2022 and 2023, (2) the three month periods ended March 31, 2022 and 2023, (3) the six month periods ended June 30, 2022 and 2023, and (4) the nine month periods ended September 30, 2022 and 2023. The Company intends to file an amendment to the Company’s previously filed Annual Report on Form 10-K for the year ended December 31, 2023 (which will restate all Impacted Statements) as soon as practicable. Cautionary Statement Regarding Forward-Looking
  evidence_url: https://www.sec.gov/Archives/edgar/data/726601/000117120024000210/0001171200-24-000210-index.htm

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