{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-021120","form_type":"8-K","ticker":"CLRCF","cik":"0001903392","company_name":"ClimateRock","filed_at":"2024-03-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.284160+00:00","generated_at":"2026-06-05T00:50:45.714221+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 announces non-reliance on prior financial statements due to classification errors","bullets":["Audit committee on March 5, 2024 determined financial statements for 2022 and 2023 periods should no longer be relied upon.","Errors: trust cash reclassified from current to long-term asset; deferred underwriting commission from current to long-term liability.","Restatement will cover audited FY2022, quarterly periods in 2022 and 2023, and May 2022 balance sheet.","Company identified material weakness in internal controls over financial reporting.","No impact on cash position or trust account balance."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-021120","json":"https://secwatch.observer/filing/0001213900-24-021120.json","markdown":"https://secwatch.observer/filing/0001213900-24-021120.md","text":"https://secwatch.observer/filing/0001213900-24-021120.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1903392/000121390024021120/0001213900-24-021120-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1903392/000121390024021120/ea0201375-8k_climaterock.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T00:50:45.714221+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":"6d3b667645e4ce6c093d05b6570b1154e3af6ab6","claim":"ClimateRock reported that prior financial statements should not be relied upon.","evidence_excerpt":"should no longer be relied upon due to the classification errors described above.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1903392/000121390024021120/0001213900-24-021120-index.htm","confidence":0.4,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"UHY LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}