---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-24-034648"
form_type: "8-K"
ticker: null
cik: "0001870143"
company_name: "Perception Capital Corp. IV"
filed_at: "2024-04-22T23:59:59+00:00"
generated_at: "2026-06-03T14:30:37.720001+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Perception Capital IV says Q1-Q3 2023 financials non-reliable due to accounting errors

## Summary
- Unaudited financials for March, June, Sept 2023 quarters should no longer be relied upon.
- Errors relate to accounting for related party notes; previously at fair value, should be at cost.
- Material weakness in internal control over financial reporting identified.
- No impact on cash position or trust account balance.
- Company will not amend the original filings; remediation steps underway per Form 10-K.

## SEC filing metadata
- accession: 0001213900-24-034648
- form_type: 8-K
- cik: 0001870143
- company_name: Perception Capital Corp. IV
- filed_at: 2024-04-22T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1870143/000121390024034648/0001213900-24-034648-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1870143/000121390024034648/ea0204318-8k_percep4.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-24-034648
- JSON: https://secwatch.observer/filing/0001213900-24-034648.json
- Plain text: https://secwatch.observer/filing/0001213900-24-034648.txt

## Key facts
- Auditor Changes
  Perception Capital Corp. IV reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: On April 16, 2024, the audit committee (the “Audit Committee”) of the board of directors of Perception Capital Corp. IV, a Cayman Islands exempted company (the “Company”) determined, after discussion with the Company's management and accounting professionals, that the Company’s unaudited financial statements included in the Company’s Quarterly Reports on Form 10-Q for the quarters ended March 31, 2023, June 20,2023 and September 30, 2023, (the “Original Filings”) should no longer be relied upon due to the accounting errors identified therein.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1870143/000121390024034648/0001213900-24-034648-index.htm

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