{"schema_version":"secwatch.filing_event.v1","accession":"0001286139-23-000019","form_type":"8-K/A","ticker":"LZ","cik":"0001286139","company_name":"LEGALZOOM.COM, INC.","filed_at":"2023-02-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:44.227580+00:00","generated_at":"2026-06-18T23:14:58.774744+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"LegalZoom restates Q1-Q3 2022 financials due to tax error; net loss adjustments up to $5.3M","bullets":["Error in Section 162(m) executive comp deduction caused understated deferred tax assets and overstated income tax provision.","Q1 2022 net loss overstated by $4.9M; Q2 2022 six-month net loss overstated by $5.3M.","Q3 2022 three-month net loss understated by $1.8M; nine-month net loss overstated by $3.4M.","New material weakness identified in controls over income tax provision; aggregates with prior weaknesses.","Restatement does not affect full-year 2022 results; restated figures to be included in 2022 10-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001286139-23-000019","json":"https://secwatch.observer/filing/0001286139-23-000019.json","markdown":"https://secwatch.observer/filing/0001286139-23-000019.md","text":"https://secwatch.observer/filing/0001286139-23-000019.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1286139/000128613923000019/0001286139-23-000019-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1286139/000128613923000019/lz-20230216.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-18T23:14:58.774744+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":"914028e2fbeab38efab0b186c1f2c05c709e92fd","claim":"LEGALZOOM.COM, INC. reported that prior financial statements should not be relied upon.","evidence_excerpt":"Accordingly, the unaudited condensed consolidated financial statements included in the Q2 2022 Form 10-Q and the Q3 2022 Form 10-Q require restatement and should also no longer be relied upon.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1286139/000128613923000019/0001286139-23-000019-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}