---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-24-101599"
form_type: "8-K"
ticker: "HWNI"
cik: "0001413891"
company_name: "HIGH WIRE NETWORKS, INC."
filed_at: "2024-11-22T23:59:59+00:00"
generated_at: "2026-05-29T19:40:11.611245+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# High Wire Networks restates Q2 2024 financials due to unrecorded material expense

## Summary
- Non-reliance on June 30, 2024 financial statements originally filed Aug 23, 2024.
- Error: a material expense that should have been recognized in Q2 2024 was omitted.
- Restatement will be filed as an amendment to the Form 10-Q.
- Discussed with independent auditor Sadler, Gibb & Associates.
- Investors should no longer rely on prior filings or communications for that period.

## SEC filing metadata
- accession: 0001213900-24-101599
- form_type: 8-K
- ticker: HWNI
- cik: 0001413891
- company_name: HIGH WIRE NETWORKS, INC.
- filed_at: 2024-11-22T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1413891/000121390024101599/0001213900-24-101599-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1413891/000121390024101599/ea0222353-8k_highwire.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-24-101599
- JSON: https://secwatch.observer/filing/0001213900-24-101599.json
- Plain text: https://secwatch.observer/filing/0001213900-24-101599.txt

## Key facts
- Auditor Changes
  HIGH WIRE NETWORKS, INC. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: Sadler, Gibb & Associates, LLC
  source text: On November 19, 2024, High Wire Networks, Inc. (the “Company”) determined that the Company’s interim financial statements (collectively, the “Prior Period Financial Statements”) as of and for the fiscal period ended June 30, 2024 (the “Non-Reliance Period”) included in the Company’s Quarterly Report on Form 10-Q as filed with the Securities and Exchange Commission on August 23, 2024 (the “Form 10-Q”) should no longer be relied upon.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1413891/000121390024101599/0001213900-24-101599-index.htm

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