---
schema_version: "secwatch.filing_event.v1"
accession: "0001347652-23-000029"
form_type: "8-K/A"
ticker: null
cik: "0001347652"
company_name: "CorEnergy Infrastructure Trust, Inc."
filed_at: "2023-03-24T23:59:59+00:00"
generated_at: "2026-06-17T16:20:27.619514+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.9
calibrated_materiality_score: 0.9
confidence: "high"
source: SEC EDGAR
---

# CorEnergy restates 2021 financials; material weakness in internal control

## Summary
- Audit Committee concluded March 3, 2023 that 2021 audited financial statements should no longer be relied upon.
- Material weakness in internal control over financial reporting identified as of December 31, 2021.
- Ernst & Young's audit opinions on 2021 financials and internal control over financial reporting are withdrawn.
- Company's 2021 10-K filed March 14, 2022 and related reports are no longer reliable.

## SEC filing metadata
- accession: 0001347652-23-000029
- form_type: 8-K/A
- cik: 0001347652
- company_name: CorEnergy Infrastructure Trust, Inc.
- filed_at: 2023-03-24T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.9
- calibrated_materiality_score: 0.9
- confidence: high
- sec_items: 4.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1347652/000134765223000029/0001347652-23-000029-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1347652/000134765223000029/corr-20230303.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001347652-23-000029
- JSON: https://secwatch.observer/filing/0001347652-23-000029.json
- Plain text: https://secwatch.observer/filing/0001347652-23-000029.txt

## Key facts
- Auditor Changes
  CorEnergy Infrastructure Trust, Inc. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: Ernst & Young LLP
  source text: the Audit Committee of the Board of Directors of the Company concluded, after discussion with the Company’s management, that the Company’s consolidated audited financial statements as of and for the fiscal year ended December 31, 2021 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 14, 2022 (“2021 10-K”) should no longer be relied upon.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1347652/000134765223000029/0001347652-23-000029-index.htm

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