{"schema_version":"secwatch.filing_event.v1","accession":"0001403475-26-000011","form_type":"8-K","ticker":"BMRC","cik":"0001403475","company_name":"Bank of Marin Bancorp","filed_at":"2026-02-24T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.998080+00:00","generated_at":"2026-05-16T00:45:53.610799+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Bank of Marin restates financials due to deposit misclassification; net income unchanged","bullets":["Board concluded previously issued financials for FY2023, FY2024, and Q1-Q3 2025 should not be relied upon.","Errors reclassified reciprocal deposits: for FY2025 year-end, $237.8M moved from non-interest to interest-bearing deposits.","Net income and EPS unchanged for all affected periods; adjustments affect NIM, cost of deposits, efficiency ratio.","Preliminary adjustments show FY2025 net interest margin (reported) drops 12bps to 2.92%; cost of deposits rises 13bps to 1.39%.","Management is evaluating internal control over financial reporting for potential material weakness as of Dec 31, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001403475-26-000011","json":"https://secwatch.observer/filing/0001403475-26-000011.json","markdown":"https://secwatch.observer/filing/0001403475-26-000011.md","text":"https://secwatch.observer/filing/0001403475-26-000011.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1403475/000140347526000011/0001403475-26-000011-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1403475/000140347526000011/bmrc-20260223.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T00:45:53.610799+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":"8747d65631eebde5bb72e0f0b3842a4b9fb1071e","claim":"Bank of Marin Bancorp reported that prior financial statements should not be relied upon.","evidence_excerpt":"(a) Restatement of Historical Financial Results On February 23, 2026, the Board of Directors (the “Board”) of Bank of Marin Bancorp (the “Company”), based on the recommendation of, and after consultation with, the Board’s Audit Committee, the Company’s management and the Company’s independent registered public accounting firm, Baker Tilly, concluded that the Company’s previously issued audited consolidated financial statements as of and for the years ended December 31, 2024 and 2023 and the unaudited financial statements as of and for the interim periods ended September 30, 2025, June 30, 2025, March 31, 2025, September 30, 2024, June 30, 2024, and March 31, 2024 (the “Affected Periods”) included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2024 and the Company’s Quarterly Reports on Form 10-Q for each of the applicable interim periods (the financial statem","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1403475/000140347526000011/0001403475-26-000011-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001539497-26-001594","ticker":"RITE","company_name":"MINERALRITE Corp","filed_at":"2026-05-27T20:02:13+00:00","headline":"MineralRite restates financials, cuts asset carrying value from $432M to $246M","event_type":"other_material","sec_items":["4.02","7.01","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001539497-26-001594","json":"https://secwatch.observer/filing/0001539497-26-001594.json","markdown":"https://secwatch.observer/filing/0001539497-26-001594.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/n4863_x26-8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Restatement of Historical Financial Results On February 23, 2026, the Board of Directors (the “Board”) of Bank of Marin Bancorp (the “Company”), based on the recommendation of, and after consultation with, the Board’s Audit Committee, the Company’s management and the Company’s independent registered public accounting firm, Baker Tilly, concluded that the Company’s previously issued audited consolidated financial statements as of and for the years ended December 31, 2024 and 2023 and the unaudited financial statements as of and for the interim periods ended September 30, 2025, June 30, 2025, March 31, 2025, September 30, 2024, June 30, 2024, and March 31, 2024 (the “Affected Periods”) included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2024 and the Company’s Quarterly Reports on Form 10-Q for each of the applicable interim periods (the financial statem","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1403475/000140347526000011/0001403475-26-000011-index.htm","comparable_excerpt":"management determined that certain previously issued financial statements contained in the Company’s previously filed Annual Report on Form 10 for the fiscal year ended December 31, 2025, and Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm"}},{"accession":"0001213900-26-060600","ticker":"NMTC","company_name":"NEUROONE MEDICAL TECHNOLOGIES Corp","filed_at":"2026-05-22T20:30:28+00:00","headline":"NeuroOne restates Q1 FY2026 results due to revenue recognition error; reaffirms FY2026 guidance","event_type":"other_material","sec_items":["4.02","7.01","9.01"],"materiality_score":0.65,"calibrated_materiality_score":0.65,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar 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December 31, 2024 and 2023 and the unaudited financial statements as of and for the interim periods ended September 30, 2025, June 30, 2025, March 31, 2025, September 30, 2024, June 30, 2024, and March 31, 2024 (the “Affected Periods”) included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2024 and the Company’s Quarterly Reports on Form 10-Q for each of the applicable interim periods (the financial statem","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1403475/000140347526000011/0001403475-26-000011-index.htm","comparable_excerpt":"On May 21, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors of NeuroOne Medical Technologies Corporation (the “Company”), after discussion with management, determined that the Company’s previously issued interim financial statements included in the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, filed on May 12, 2026 (the “Previous Filing”), should no longer be relied upon and should be restated because of accounting errors relating to revenue recognition.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1500198/000121390026060600/0001213900-26-060600-index.htm"}},{"accession":"0001213900-26-058477","ticker":"ZONE","company_name":"CleanCore Solutions, Inc.","filed_at":"2026-05-18T20:30:03+00:00","headline":"CleanCore Solutions restates Q3 2026 financials; 70M Dogecoin transfer error","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-058477","json":"https://secwatch.observer/filing/0001213900-26-058477.json","markdown":"https://secwatch.observer/filing/0001213900-26-058477.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1956741/000121390026058477/0001213900-26-058477-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1956741/000121390026058477/ea0291352-8k_cleancore.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Restatement of Historical Financial Results On February 23, 2026, the Board of Directors (the “Board”) of Bank of Marin Bancorp (the “Company”), based on the recommendation of, and after consultation with, the Board’s Audit Committee, the Company’s management and the Company’s independent registered public accounting firm, Baker Tilly, concluded that the Company’s previously issued audited consolidated financial statements as of and for the years ended December 31, 2024 and 2023 and the unaudited financial statements as of and for the interim periods ended September 30, 2025, June 30, 2025, March 31, 2025, September 30, 2024, June 30, 2024, and March 31, 2024 (the “Affected Periods”) included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2024 and the Company’s Quarterly Reports on Form 10-Q for each of the applicable interim periods (the financial statem","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1403475/000140347526000011/0001403475-26-000011-index.htm","comparable_excerpt":"concluded that the Company’s previously issued unaudited condensed consolidated financial statements included in the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026, filed with the Securities and Exchange Commission (the “SEC”) on May 11, 2026 (the “Q3 2026 10-Q”), should no longer be relied upon and should be 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materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-062784","json":"https://secwatch.observer/filing/0001104659-26-062784.json","markdown":"https://secwatch.observer/filing/0001104659-26-062784.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/0001104659-26-062784-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/tm2614742d1_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Restatement of Historical Financial Results On February 23, 2026, the Board of Directors (the “Board”) of Bank of Marin Bancorp (the “Company”), based on the recommendation of, and after consultation with, the Board’s Audit Committee, the Company’s management and the Company’s independent registered public accounting firm, Baker Tilly, concluded that the Company’s previously issued audited consolidated financial statements as of and for the years ended December 31, 2024 and 2023 and the unaudited financial statements as of and for the interim periods ended September 30, 2025, June 30, 2025, March 31, 2025, September 30, 2024, June 30, 2024, and March 31, 2024 (the “Affected Periods”) included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2024 and the Company’s Quarterly Reports on Form 10-Q for each of the applicable interim periods (the financial statem","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1403475/000140347526000011/0001403475-26-000011-index.htm","comparable_excerpt":"the audit committee of the board of directors of the Company (the “Audit Committee”) was made aware of and, after discussion with senior management of the Company, concluded that the Company’s previously issued (i) audited consolidated financial statements for the fiscal year ended March 31, 2024, included in the Company’s Annual Report on Form 10-K for such fiscal year (the “2024 10-K”), (ii) audited consolidated financial statements for the fiscal year ended March 31, 2025, included in the Company’s Annual Report on Form 10-K for such fiscal year (the “2025 10-K”) and (iii) unaudited consolidated financial statements for the quarterly periods ended September 30, 2023, December 31, 2023, June 30, 2024, September 30, 2024, December 31, 2024, June 30, 2025, September 30, 2025, and December 31, 2025, included in the Company’s Quarterly Reports on Form 10-Q for such quarterly periods (collectively, the “Prior Financial Statements”), should no longer be relied upon","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/0001104659-26-062784-index.htm"}},{"accession":"0001493152-26-021756","ticker":"CETY","company_name":"Clean Energy Technologies, Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Clean Energy Technologies restates financials for 2022-2025 due to accounting errors","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-021756","json":"https://secwatch.observer/filing/0001493152-26-021756.json","markdown":"https://secwatch.observer/filing/0001493152-26-021756.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1329606/000149315226021756/0001493152-26-021756-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1329606/000149315226021756/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Restatement of Historical Financial Results On February 23, 2026, the Board of Directors (the “Board”) of Bank of Marin Bancorp (the “Company”), based on the recommendation of, and after consultation with, the Board’s Audit Committee, the 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SIGNATURES Pursuant\nto the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1329606/000149315226021756/0001493152-26-021756-index.htm"}},{"accession":"0001193125-26-201719","ticker":"DCO","company_name":"DUCOMMUN INC /DE/","filed_at":"2026-05-01T23:59:59+00:00","headline":"Ducommun restates 2024-2025 financials; net income overstated $9.8M in 2024, $3.4M in 2025","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-201719","json":"https://secwatch.observer/filing/0001193125-26-201719.json","markdown":"https://secwatch.observer/filing/0001193125-26-201719.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/0001193125-26-201719-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/d131456d8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Restatement of Historical Financial Results On February 23, 2026, the Board of Directors (the “Board”) of Bank of Marin Bancorp (the “Company”), based on the recommendation of, and after consultation with, the Board’s Audit Committee, the Company’s management and the Company’s independent registered public accounting firm, Baker Tilly, concluded that the Company’s previously issued audited consolidated financial statements as of and for the years ended December 31, 2024 and 2023 and the unaudited financial statements as of and for the interim periods ended September 30, 2025, June 30, 2025, March 31, 2025, September 30, 2024, June 30, 2024, and March 31, 2024 (the “Affected Periods”) included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2024 and the Company’s Quarterly Reports on Form 10-Q for each of the applicable interim periods (the financial statem","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1403475/000140347526000011/0001403475-26-000011-index.htm","comparable_excerpt":"Due to the identification of this Error, on May 1, 2026, management concluded that the following previously issued financial statements of the Company (and related earnings releases, press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/0001193125-26-201719-index.htm"}},{"accession":"0001213900-26-047626","ticker":"LRHC","company_name":"La Rosa Holdings Corp.","filed_at":"2026-04-24T23:59:59+00:00","headline":"La Rosa to restate FY2024 & interim results; 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stock award errors, material weakness","event_type":"other_material","sec_items":["4.02","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-26-000518","json":"https://secwatch.observer/filing/0001079973-26-000518.json","markdown":"https://secwatch.observer/filing/0001079973-26-000518.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1350156/000107997326000518/0001079973-26-000518-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1350156/000107997326000518/paxh_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(a) Restatement of Historical Financial Results On February 23, 2026, the Board of Directors (the “Board”) of Bank of Marin Bancorp (the “Company”), based on the recommendation of, and after consultation with, the Board’s Audit Committee, the Company’s management and the Company’s independent registered public accounting firm, Baker Tilly, concluded that the Company’s previously issued audited consolidated financial statements as of and for the years ended December 31, 2024 and 2023 and the unaudited financial statements as of and for the interim periods ended September 30, 2025, June 30, 2025, March 31, 2025, September 30, 2024, June 30, 2024, and March 31, 2024 (the “Affected Periods”) included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2024 and the Company’s Quarterly Reports on Form 10-Q for each of the applicable interim periods (the financial statem","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1403475/000140347526000011/0001403475-26-000011-index.htm","comparable_excerpt":"On April 9, 2026, the management of PreAxia Health care Payment Systems Inc., a Nevada corporation (the “Company”), identified material errors in the previously released financial statements for the three months ended August 31, 2025 (the “Non-Reliance Period”) and concluded that such financial statements should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1350156/000107997326000518/0001079973-26-000518-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). 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