---
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"
generated_at: "2026-06-05T00:50:45.714221+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# ClimateRock announces non-reliance on prior financial statements due to classification errors

## Summary
- 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.

## SEC filing metadata
- accession: 0001213900-24-021120
- form_type: 8-K
- ticker: CLRCF
- cik: 0001903392
- company_name: ClimateRock
- filed_at: 2024-03-08T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-24-021120
- JSON: https://secwatch.observer/filing/0001213900-24-021120.json
- Plain text: https://secwatch.observer/filing/0001213900-24-021120.txt

## Key facts
- Auditor Changes
  ClimateRock reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: UHY LLP
  source text: should no longer be relied upon due to the classification errors described above.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1903392/000121390024021120/0001213900-24-021120-index.htm

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