{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-256989","form_type":"8-K","ticker":"DJT","cik":"0001849635","company_name":"Trump Media & Technology Group Corp.","filed_at":"2023-10-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.036172+00:00","generated_at":"2026-06-09T23:32:11.623153+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"DWAC restates 2021 financials after audit committee finds expense accounting errors; material weakness cited","bullets":["Audit committee on Oct 13, 2023 concluded 2021 audited financials (filed Apr 13, 2022) are no longer reliable.","Errors relate to accounting of certain expenses previously flagged in May 2023 8-K.","Material weakness in internal control over financial reporting and ineffective disclosure controls.","Company plans to amend 2021 10-K and restate 2021 audited financials in the 2022 10-K.","No impact expected on cash position or cash held in the trust account."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-256989","json":"https://secwatch.observer/filing/0001193125-23-256989.json","markdown":"https://secwatch.observer/filing/0001193125-23-256989.md","text":"https://secwatch.observer/filing/0001193125-23-256989.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1849635/000119312523256989/0001193125-23-256989-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1849635/000119312523256989/d473914d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T23:32:11.623153+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":"76e2efae3185e3f258524e967b76739d78baf287","claim":"Trump Media & Technology Group Corp. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On October 13, 2023, Digital World Acquisition Corp.’s (the “ Company ”) audit committee concluded that the Company’s audited financial statements as of and for the year ended December 31, 2021 (the “ 2021 Audited Financials ”) included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2021 and filed with the Securities and Exchange Commission (“ SEC ”) on April 13, 2022 (the “ 2021 10-K ”) 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/1849635/000119312523256989/0001193125-23-256989-index.htm","confidence":0.95,"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"}