{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-077429","form_type":"8-K/A","ticker":"ISPR","cik":"0001948455","company_name":"Ispire Technology Inc.","filed_at":"2023-09-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.112350+00:00","generated_at":"2026-06-10T14:02:04.588473+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Ispire Technology restates unaudited financials for Dec 2022 and Mar 2023; auditor agrees","bullets":["Unaudited financial statements at Dec 31, 2022 and for the six months then ended should not be relied upon.","Unaudited financial statements at Mar 31, 2023 and for the nine months then ended should not be relied upon.","Independent auditor MSPC agreed with the non-reliance in a letter dated Sept 18, 2023.","The non-reliance was originally disclosed on Sept 15, 2023; this amendment includes the auditor's letter."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-077429","json":"https://secwatch.observer/filing/0001213900-23-077429.json","markdown":"https://secwatch.observer/filing/0001213900-23-077429.md","text":"https://secwatch.observer/filing/0001213900-23-077429.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1948455/000121390023077429/0001213900-23-077429-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1948455/000121390023077429/ea185363-8ka1_ispiretech.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T14:02:04.588473+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}