---
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"
generated_at: "2026-06-11T15:09:05.593939+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# 26 Capital Acquisition Corp. restates Q1 2023 financials; cites accounting error, material weakness

## Summary
- 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.

## SEC filing metadata
- accession: 0001213900-23-066309
- form_type: 8-K
- cik: 0001822912
- company_name: 26 Capital Acquisition Corp.
- filed_at: 2023-08-11T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 4.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-23-066309
- JSON: https://secwatch.observer/filing/0001213900-23-066309.json
- Plain text: https://secwatch.observer/filing/0001213900-23-066309.txt

## Key facts
- Auditor Changes
  26 Capital Acquisition Corp. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1822912/000121390023066309/0001213900-23-066309-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.