{"schema_version":"secwatch.filing_event.v1","accession":"0001185185-26-000046","form_type":"8-K","ticker":null,"cik":"0001841610","company_name":"BPGC Acquisition Corp.","filed_at":"2026-01-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.496411+00:00","generated_at":"2026-05-16T11:24:38.150316+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"BPGC Acquisition Corp. says prior financials unreliable; will restate for share conversion error","bullets":["Audit committee determined financials for YE Dec 31, 2024 and quarters in 2024/2025 should no longer be relied upon.","Error stems from failure to reflect conversion of 4,300,000 Class B shares into Class A shares by sponsor Ross Holding on March 15, 2024.","Restatement adjusts balance sheet, equity, and EPS weighted shares; earnings per share unchanged.","Company will report an additional material weakness in internal control over financial reporting and plans remediation.","Company intends to file amended 10-K/A with restated financials for the affected periods."],"urls":{"canonical":"https://secwatch.observer/filing/0001185185-26-000046","json":"https://secwatch.observer/filing/0001185185-26-000046.json","markdown":"https://secwatch.observer/filing/0001185185-26-000046.md","text":"https://secwatch.observer/filing/0001185185-26-000046.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1841610/000118518526000046/0001185185-26-000046-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1841610/000118518526000046/bpgcacq8k010626.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T11:24:38.150316+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":"777794ea3f8eeaa53371aede15fc5c30d2380831","claim":"BPGC Acquisition Corp. reported that prior financial statements should not be relied upon.","evidence_excerpt":"should no longer be relied upon because they did not properly reflect the voluntary conversion","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1841610/000118518526000046/0001185185-26-000046-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001477932-26-003440","ticker":"GWLL","company_name":"GOLDENWELL BIOTECH, INC.","filed_at":"2026-05-27T00:17:04+00:00","headline":"Goldenwell Biotech to restate three quarterly reports over $9,840 legal fee timing errors","event_type":"other_material","sec_items":["4.02","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-003440","json":"https://secwatch.observer/filing/0001477932-26-003440.json","markdown":"https://secwatch.observer/filing/0001477932-26-003440.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/0001477932-26-003440-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/gdwl_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"should no longer be relied upon because they did not properly reflect the voluntary conversion","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1841610/000118518526000046/0001185185-26-000046-index.htm","comparable_excerpt":"the Company’s independent registered public accounting firm, Michael Gillsepie & Associates, PLLC (“Gillespie & Associates”), notified the Company that the Company did not follow US GAAP because an invoice dated September 23, 2025, from the Company’s legal counsel in the amount of $9,840 to the Company, which covered legal services rendered to the Company between May 21, 2024 and September 23, 2025, should have been recorded in the fiscal quarters when services were performed","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/0001477932-26-003440-index.htm"}},{"accession":"0001213900-26-060600","ticker":"NMTC","company_name":"NEUROONE MEDICAL TECHNOLOGIES Corp","filed_at":"2026-05-22T20:30:28+00:00","headline":"NeuroOne restates Q1 FY2026 results due to revenue recognition error; reaffirms FY2026 guidance","event_type":"other_material","sec_items":["4.02","7.01","9.01"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-060600","json":"https://secwatch.observer/filing/0001213900-26-060600.json","markdown":"https://secwatch.observer/filing/0001213900-26-060600.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1500198/000121390026060600/0001213900-26-060600-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1500198/000121390026060600/ea0291925-8k_neuroone.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"should no longer be relied upon because they did not properly reflect the voluntary conversion","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1841610/000118518526000046/0001185185-26-000046-index.htm","comparable_excerpt":"On May 21, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors of NeuroOne Medical Technologies Corporation (the “Company”), after discussion with management, determined that the Company’s previously issued interim financial statements included in the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, filed on May 12, 2026 (the “Previous Filing”), should no longer be relied upon and should be restated because of accounting errors relating to revenue recognition.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1500198/000121390026060600/0001213900-26-060600-index.htm"}},{"accession":"0001722556-26-000023","ticker":"BGFR","company_name":"BestGofer Inc.","filed_at":"2026-05-19T21:26:44+00:00","headline":"BestGofer restates Q1 FY2026; goodwill impairment of $78,754 increases net loss to $85,755","event_type":"other_material","sec_items":["4.02","2.06"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001722556-26-000023","json":"https://secwatch.observer/filing/0001722556-26-000023.json","markdown":"https://secwatch.observer/filing/0001722556-26-000023.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000023/0001722556-26-000023-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000023/bgof-20260505_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"should no longer be relied upon because they did not properly reflect the voluntary conversion","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1841610/000118518526000046/0001185185-26-000046-index.htm","comparable_excerpt":"On May 5, 2026, the management of BestGofer, Inc. (the “Company”), in connection with the determination of a material non-cash impairment charge for the goodwill associated with the Company’s wholly-owned subsidiary, Liberty Home Inspection Services LLC (“LHIS”), concluded that the Company’s previously issued unaudited interim financial statements for the three months ended February 28, 2026, as filed with the Securities and Exchange Commission (the “SEC”) on April 22, 2026 in the Company’s Quarterly Report on Form 10-Q (SEC Accession No. 0001722556-26-000016) (the “Original Form 10-Q”), should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000023/0001722556-26-000023-index.htm"}},{"accession":"0001104659-26-062784","ticker":"CGC","company_name":"Canopy Growth Corp","filed_at":"2026-05-15T21:06:38+00:00","headline":"Canopy Growth restates FY2024-2025 financials due to warrant classification error; Q4/FY2026 results delayed to June 15","event_type":"other_material","sec_items":["4.02","7.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-062784","json":"https://secwatch.observer/filing/0001104659-26-062784.json","markdown":"https://secwatch.observer/filing/0001104659-26-062784.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/0001104659-26-062784-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/tm2614742d1_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"should no longer be relied upon because they did not properly reflect the voluntary conversion","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1841610/000118518526000046/0001185185-26-000046-index.htm","comparable_excerpt":"the audit committee of the board of directors of the Company (the “Audit Committee”) was made aware of and, after discussion with senior management of the Company, concluded that the Company’s previously issued (i) audited consolidated financial statements for the fiscal year ended March 31, 2024, included in the Company’s Annual Report on Form 10-K for such fiscal year (the “2024 10-K”), (ii) audited consolidated financial statements for the fiscal year ended March 31, 2025, included in the Company’s Annual Report on Form 10-K for such fiscal year (the “2025 10-K”) and (iii) unaudited consolidated financial statements for the quarterly periods ended September 30, 2023, December 31, 2023, June 30, 2024, September 30, 2024, December 31, 2024, June 30, 2025, September 30, 2025, and December 31, 2025, included in the Company’s Quarterly Reports on Form 10-Q for such quarterly periods (collectively, the “Prior Financial Statements”), should no longer be relied upon","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/0001104659-26-062784-index.htm"}},{"accession":"0001628280-26-028345","ticker":"GRBK","company_name":"Green Brick Partners, Inc.","filed_at":"2026-04-29T23:59:59+00:00","headline":"Green Brick restates 2023-2025 revenue/cost after audit committee finds accounting error","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-028345","json":"https://secwatch.observer/filing/0001628280-26-028345.json","markdown":"https://secwatch.observer/filing/0001628280-26-028345.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1373670/000162828026028345/0001628280-26-028345-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1373670/000162828026028345/grbk-20260429.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"should no longer be relied upon because they did not properly reflect the voluntary conversion","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1841610/000118518526000046/0001185185-26-000046-index.htm","comparable_excerpt":"On April 27, 2026, the Audit Committee (the “Committee”) of the Board of Directors of Green Brick Partners, Inc. (the “Company”), concluded that residential units revenue in prior periods had been incorrectly reported on a gross basis and excluded closing cost incentives offered to homebuyers, including interest-rate buy-downs, which had previously been included in cost of residential units.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1373670/000162828026028345/0001628280-26-028345-index.htm"}},{"accession":"0001079973-26-000518","ticker":null,"company_name":"PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.","filed_at":"2026-04-21T23:59:59+00:00","headline":"PreAxia restates Aug 31, 2025 financials; stock award errors, material weakness","event_type":"other_material","sec_items":["4.02","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-26-000518","json":"https://secwatch.observer/filing/0001079973-26-000518.json","markdown":"https://secwatch.observer/filing/0001079973-26-000518.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1350156/000107997326000518/0001079973-26-000518-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1350156/000107997326000518/paxh_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"should no longer be relied upon because they did not properly reflect the voluntary conversion","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1841610/000118518526000046/0001185185-26-000046-index.htm","comparable_excerpt":"On April 9, 2026, the management of PreAxia Health care Payment Systems Inc., a Nevada corporation (the “Company”), identified material errors in the previously released financial statements for the three months ended August 31, 2025 (the “Non-Reliance Period”) and concluded that such financial statements should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1350156/000107997326000518/0001079973-26-000518-index.htm"}},{"accession":"0001213900-26-043544","ticker":"RAIN","company_name":"Rain Enhancement Technologies Holdco, Inc.","filed_at":"2026-04-14T23:59:59+00:00","headline":"Rain Enhancement restates Q1-Q2 2025 financials over D&O insurance premium accounting error","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-043544","json":"https://secwatch.observer/filing/0001213900-26-043544.json","markdown":"https://secwatch.observer/filing/0001213900-26-043544.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2028293/000121390026043544/0001213900-26-043544-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2028293/000121390026043544/ea0286060-8k_rain.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"should no longer be relied upon because they did not properly reflect the voluntary conversion","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1841610/000118518526000046/0001185185-26-000046-index.htm","comparable_excerpt":"On April 11, 2026, the audit committee (the “Audit Committee”) of the board of directors of Rain Enhancement Technologies Holdco, Inc., a Massachusetts corporation (the “Company”), in consultation with management, determined that the Company’s previously issued unaudited condensed consolidated financial statements contained in its (i) Quarterly Report on Form 10-Q as of and for the three months ended March 31, 2025, filed with the Securities and Exchange Commission (“SEC”) on May 15, 2025 and (ii) Quarterly Report on Form 10-Q as of and for the three and six months ended June 30, 2025, filed with the SEC on August 14, 2025 (the “Affected Periods”), should no longer be relied upon due to an error in the accounting for financed insurance premiums.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2028293/000121390026043544/0001213900-26-043544-index.htm"}},{"accession":"0001213900-26-033616","ticker":"STI","company_name":"Solidion Technology Inc.","filed_at":"2026-03-24T23:59:59+00:00","headline":"Solidion Technology restates FY2024 financials over warrant accounting error; 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(the “Company”), after consultation with the Company’s Audit Committee, concluded that the Company’s previously issued audited financial statements as of and for the year ended December 31, 2024 and related audit report as well as the interim periods within that year (the “Affected Financial Information”), included in the Company’s Annual Report on Form 10-K for such period, should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1881551/000121390026033616/0001213900-26-033616-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}