{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-096097","form_type":"8-K","ticker":null,"cik":"0001882078","company_name":"Arisz Acquisition Corp.","filed_at":"2023-12-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.274023+00:00","generated_at":"2026-06-07T12:11:32.708062+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Arisz Acquisition restates prior financials due to trust interest accounting error","bullets":["Interest on trust investments was recorded on cash basis instead of accrual, causing material misstatements.","Affected accounts include investments held in trust, net income, common stock subject to redemption, and accumulated deficit.","FY 2022 and quarters ended Dec 2022, Mar 2023, Jun 2023 financial statements should no longer be relied upon.","Restated financials will be filed in the Form 10-K for year ended Sep 30, 2023 as soon as practicable."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-096097","json":"https://secwatch.observer/filing/0001213900-23-096097.json","markdown":"https://secwatch.observer/filing/0001213900-23-096097.md","text":"https://secwatch.observer/filing/0001213900-23-096097.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1882078/000121390023096097/0001213900-23-096097-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1882078/000121390023096097/ea189978-8k_ariszacqui.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T12:11:32.708062+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":"b48da0d25ed0939df73034633ffa7136d84d1ef4","claim":"Arisz Acquisition Corp. reported that prior financial statements should not be relied upon.","evidence_excerpt":"the errors were material to the financial statements for the fiscal year ended September 30, 2022, and the quarters ended December 31, 2022, March 31, 2023, and June 30, 2023 (collectively, the “Previously Issued Financial Statements”) and that the Previously Issued Financial Statements should no longer be relied upon and would require certain restatement adjustments","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1882078/000121390023096097/0001213900-23-096097-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"}