{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-301188","form_type":"8-K","ticker":null,"cik":"0001829953","company_name":"Corner Growth Acquisition Corp.","filed_at":"2023-12-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.829397+00:00","generated_at":"2026-06-07T09:20:08.497719+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Corner Growth Acquisition Corp. restates Q2 and Q3 2023 financials due to $3M deferred underwriting fee accrual error","bullets":["Unrecorded accrued liability of $3,000,000 for deferred underwriting fee; impacts unaudited statements as of June 30 and Sept 30, 2023.","Audit Committee concluded on Dec 19, 2023 that previously issued financials should no longer be relied upon.","Company will amend Form 10-Qs for Q2 and Q3 2023; no change to cash position.","Additional material weakness identified in internal control over financial reporting; remediation plan to be included in amended filings.","Management discussed the matter with independent auditor Marcum LLP."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-301188","json":"https://secwatch.observer/filing/0001193125-23-301188.json","markdown":"https://secwatch.observer/filing/0001193125-23-301188.md","text":"https://secwatch.observer/filing/0001193125-23-301188.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1829953/000119312523301188/0001193125-23-301188-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1829953/000119312523301188/d531746d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T09:20:08.497719+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":"d3c5623bec08e2d0193efe33f2bbfaccb97a67e1","claim":"Corner Growth Acquisition Corp. reported that prior financial statements should not be relied upon.","evidence_excerpt":"The Company’s Audit Committee concluded on December 19, 2023 that the Non-Reliance Financial Statements should no longer be relied upon, and that the Company will amend the Form 10-Qs to include the restatements of the Non-Reliance Financial Statements as soon as practicable.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1829953/000119312523301188/0001193125-23-301188-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"}