{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-066309","form_type":"8-K","ticker":null,"cik":"0001822912","company_name":"26 Capital Acquisition Corp.","filed_at":"2023-08-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.460819+00:00","generated_at":"2026-06-11T15:09:05.593939+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"26 Capital Acquisition Corp. restates Q1 2023 financials; cites accounting error, material weakness","bullets":["Audit committee determined Q1 2023 unaudited financials should no longer be relied upon due to accounting error.","Restatement to be included in the upcoming Q2 2023 Form 10-Q, to be filed as soon as practicable.","Material weakness in internal controls over financial reporting identified; disclosure controls ineffective as of March 31, 2023.","Remediation plan for the material weakness will be detailed in the Form 10-Q."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-066309","json":"https://secwatch.observer/filing/0001213900-23-066309.json","markdown":"https://secwatch.observer/filing/0001213900-23-066309.md","text":"https://secwatch.observer/filing/0001213900-23-066309.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1822912/000121390023066309/0001213900-23-066309-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1822912/000121390023066309/ea183325-8k_26capital.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T15:09:05.593939+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":"c760c60fdfaa9e70abcdda277ab12269c75ca3a3","claim":"26 Capital Acquisition Corp. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On August 10, 2023, the Company’s audit committee concluded, after discussion with the Company’s management and its advisors, that the Company’s unaudited financial statements as of and for the quarterly period ended March 31, 2023 included in the Company’s Quarterly Report on Form 10-Q should no longer be relied upon due to the error described above and should be restated.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1822912/000121390023066309/0001213900-23-066309-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"}