{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-099394","form_type":"8-K","ticker":null,"cik":"0001835972","company_name":"iLearningEngines, Inc.","filed_at":"2024-11-18T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.932109+00:00","generated_at":"2026-05-29T23:12:39.678829+00:00","sec_items":["1.05","4.02","5.02","8.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"iLearningEngines discloses cyber incident, financial restatement, and CFO change","bullets":["Threat actor accessed network, misdirected $250,000 wire payment, and deleted emails; wire not recovered.","Audit committee determined financial statements from 2021-2024 (including Super 8-K and S-4) should no longer be relied upon.","CFO S. Farhan Naqvi placed on administrative leave; Bonnie-Jeanne Gerety appointed Interim CFO.","SEC Division of Enforcement issued subpoena on October 17, 2024; company cooperating.","Thomas Olivier appointed Interim COO on November 15, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-099394","json":"https://secwatch.observer/filing/0001213900-24-099394.json","markdown":"https://secwatch.observer/filing/0001213900-24-099394.md","text":"https://secwatch.observer/filing/0001213900-24-099394.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1835972/000121390024099394/0001213900-24-099394-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1835972/000121390024099394/ea0221424-8k_ilearning.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T23:12:39.678829+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":"36a35556b414a4645648d27e6d239a3907e04a0b","claim":"iLearningEngines, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On November 15, 2024, acting based on information identified by the Audit Committee during the course of the Special Committee’s investigation, Marcum LLP (“ Marcum ”), the Company’s independent registered public accounting firm, informed the Audit Committee of its conclusion that its reports, dated April 22, 2024 and September 1, 2023, on the Company’s previously issued consolidated financial statements as of December 31, 2023 and 2022 and for each of the three years in the period ended December 31, 2023 and as of December 31, 2022 and 2021 and for each of the three years in the period ended December 31, 2022, respectively, should no longer be relied upon.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1835972/000121390024099394/0001213900-24-099394-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"e0d2dee68d299f4edf81593d9c3aea448b9b9daf","claim":"iLearningEngines, Inc. disclosed a cybersecurity incident: A threat actor illegally accessed the Company’s environment and certain files on its network, misdirected a $250,000 wire payment, and deleted a number of email messages. Impact: The Company believes the cybersecurity incident will have a material impact on its operations during the quarter ended December 31, 2024 but does not expect the incident to have a material impact on full year 2024 results. Company determined it material. Discovered 2024-12-31.","evidence_excerpt":"Based on the information available to date, the Company believes that the cybersecurity incident will have a material impact on its operations during the quarter ended December 31, 2024 but does not expect the incident to have a material impact on full year 2024 results.","evidence_source":"SEC 8-K Item 1.05","evidence_url":"https://www.sec.gov/Archives/edgar/data/1835972/000121390024099394/0001213900-24-099394-index.htm","confidence":0.9,"family_label":"Cybersecurity Incidents","details":[{"label":"Nature","value":"A threat actor illegally accessed the Company’s environment and certain files on its network, misdirected a $250,000 wire payment, and deleted a number of email messages."},{"label":"Impact","value":"The Company believes the cybersecurity incident will have a material impact on its operations during the quarter ended December 31, 2024 but does not expect the incident to have a material impact on full year 2024 results."},{"label":"Materiality","value":"determined material"},{"label":"Discovery","value":"2024-12-31"}],"fact_type":"cyber_incident"},{"claim_id":"147c0f9402","claim":"Bonnie-Jeanne Gerety was appointed as Interim Chief Financial Officer at iLearningEngines, Inc..","evidence_excerpt":"the Board appointed Bonnie-Jeanne Gerety to serve as the Company’s Interim Chief Financial Officer and principal financial officer.","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1835972/000121390024099394/0001213900-24-099394-index.htm","confidence":0.95,"family_label":"Executive change","details":[{"label":"Action","value":"appointed"},{"label":"Role","value":"Interim Chief Financial Officer"}],"fact_type":"executive_change"},{"claim_id":"552e5fb7d6","claim":"S. Farhan Naqvi was appointed as Senior Vice President – Corporate Development at iLearningEngines, Inc..","evidence_excerpt":"the Board determined to place S. Farhan Naqvi on administrative leave from his position as Chief Financial Officer of the Company, effective immediately. Subsequently, the Board determined to appoint Mr. Naqvi as the Company’s Senior Vice President – Corporate Development.","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1835972/000121390024099394/0001213900-24-099394-index.htm","confidence":0.95,"family_label":"Executive change","details":[{"label":"Action","value":"appointed"},{"label":"Role","value":"Senior Vice President – Corporate Development"}],"fact_type":"executive_change"},{"claim_id":"aba92191ea","claim":"Thomas Olivier was appointed as Interim Chief Operating Officer at iLearningEngines, Inc..","evidence_excerpt":"the Board appointed Thomas Olivier to serve as the Company’s Interim Chief Operating Officer.","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1835972/000121390024099394/0001213900-24-099394-index.htm","confidence":0.95,"family_label":"Executive change","details":[{"label":"Action","value":"appointed"},{"label":"Role","value":"Interim Chief Operating Officer"}],"fact_type":"executive_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}