{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-22-081850","form_type":"8-K","ticker":"CLRCF","cik":"0001903392","company_name":"ClimateRock","filed_at":"2022-12-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:52.958811+00:00","generated_at":"2026-06-21T01:08:19.850460+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"ClimateRock restates Q3 2022 financials, cites material weakness in internal controls","bullets":["Audit committee concluded Sep 30, 2022 financials should no longer be relied upon due to misstated legal expenses.","Legal fees for the Business Combination Agreement with Eco Energy World PLC were improperly recorded in Q3 2022.","CEO and CFO identified a material weakness in internal controls over financial reporting in the accrual process.","Company plans to file an amended Form 10-Q/A to restate the affected financial statements as soon as practicable."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-22-081850","json":"https://secwatch.observer/filing/0001213900-22-081850.json","markdown":"https://secwatch.observer/filing/0001213900-22-081850.md","text":"https://secwatch.observer/filing/0001213900-22-081850.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1903392/000121390022081850/0001213900-22-081850-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1903392/000121390022081850/ea170535-8k_climaterock.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T01:08:19.850460+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":"2d708fca1750f3245275c4673d5aa920e4141ecd","claim":"ClimateRock reported that prior financial statements should not be relied upon.","evidence_excerpt":"the Company’s unaudited financial statements as of September 30, 2022 contained in the Company’s Quarterly Report on Form 10-Q filed with the SEC on November 9, 2022 (the “10-Q”), 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/1903392/000121390022081850/0001213900-22-081850-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"}