{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-25-004991","form_type":"8-K","ticker":"CYCA","cik":"0001383088","company_name":"CYTTA CORP.","filed_at":"2025-07-11T23:59:59+00:00","discovered_at":"2026-05-14T18:02:43.855760+00:00","generated_at":"2026-05-18T06:53:57.415848+00:00","sec_items":["1.01","4.02"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Cytta Corp. to restate Dec 2024 10-Q revenue by $36,967 due to recognition error","bullets":["Error of $36,976 in revenue recognition discovered by new auditors Sadler Gibb on July 7, 2025; restatement reduces revenue by $36,967.","Company will file amendment to the affected Dec 31, 2024 10-Q report.","Cytta Corp. signed agreement with Genesys Technologies to include Wi-VHFi mobile broadband technology in Cytta Labs incubator.","The agreement furthers existing April 2017 joint venture; technology uses vacant TV frequencies (Whitespace) for rural networks."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-25-004991","json":"https://secwatch.observer/filing/0001477932-25-004991.json","markdown":"https://secwatch.observer/filing/0001477932-25-004991.md","text":"https://secwatch.observer/filing/0001477932-25-004991.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1383088/000147793225004991/0001477932-25-004991-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1383088/000147793225004991/cyca_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T06:53:57.415848+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":"304d0e3707ee8986c83325450d12bd2b15675562","claim":"CYTTA CORP. reported that prior financial statements should not be relied upon.","evidence_excerpt":"After discussions with our new Auditors, Sadler Gibb, on July 7 th , 2025, there is an error in revenue recognition in the amount of $36,976 in the Dec 31, 2024, Interim Review 10-Q report. The Company will restate the financial statements that contain the error reducing revenue recognition by $36,967, and file an amendment to the affected December 31, 2024, Interim Review 10-Q report when completed.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1383088/000147793225004991/0001477932-25-004991-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001499275-26-000014","ticker":"GROO","company_name":"GROOVY COMPANY, INC.","filed_at":"2026-05-28T19:28:28+00:00","headline":"Groovy dismisses auditor after SEC suspension, reduces authorized common 99.5%, two officers depart","event_type":"regulatory","sec_items":["4.01","4.02","5.03","5.02","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: regulatory"],"urls":{"canonical":"https://secwatch.observer/filing/0001499275-26-000014","json":"https://secwatch.observer/filing/0001499275-26-000014.json","markdown":"https://secwatch.observer/filing/0001499275-26-000014.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000014/0001499275-26-000014-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000014/groo-20250813_8ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"After discussions with our new Auditors, Sadler Gibb, on July 7 th , 2025, there is an error in revenue recognition in the amount of $36,976 in the Dec 31, 2024, Interim Review 10-Q report. The Company will restate the financial statements that contain the error reducing revenue recognition by $36,967, and file an amendment to the affected December 31, 2024, Interim Review 10-Q report when completed.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1383088/000147793225004991/0001477932-25-004991-index.htm","comparable_excerpt":"On August 13, 2025, the Board of Directors of Groovy Company, Inc. (the “Company” or the “Registrant”), acting in its capacity as the body charged with the audit oversight function in the absence of a separately designated audit committee, dismissed Olayinka Oyebola & Co. (Chartered Accountants), Public Company Accounting Oversight Board (“PCAOB”) Firm ID No. 5968 (the “Former Accountant”), as the Company’s independent registered public accounting firm, effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000014/0001499275-26-000014-index.htm"}},{"accession":"0001628280-26-025100","ticker":"VERI","company_name":"Veritone, Inc.","filed_at":"2026-04-14T23:59:59+00:00","headline":"Veritone restates Q3 2025 financials, non-reliance on prior filings due to revenue and goodwill errors","event_type":"regulatory","sec_items":["4.02"],"materiality_score":0.9,"calibrated_materiality_score":0.9,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: regulatory"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-025100","json":"https://secwatch.observer/filing/0001628280-26-025100.json","markdown":"https://secwatch.observer/filing/0001628280-26-025100.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1615165/000162828026025100/0001628280-26-025100-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1615165/000162828026025100/veri-20260408.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"After discussions with our new Auditors, Sadler Gibb, on July 7 th , 2025, there is an error in revenue recognition in the amount of $36,976 in the Dec 31, 2024, Interim Review 10-Q report. The Company will restate the financial statements that contain the error reducing revenue recognition by $36,967, and file an amendment to the affected December 31, 2024, Interim Review 10-Q report when completed.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1383088/000147793225004991/0001477932-25-004991-index.htm","comparable_excerpt":"On April 8, 2026, the management and the audit committee (the “Audit Committee”) of the Board of Directors of Veritone, Inc. (the “Company”), after consideration of the relevant facts and circumstances, determined that the Company’s previously issued unaudited condensed consolidated financial statements as of and for the three and nine months ended September 30, 2025 should no longer be relied upon","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1615165/000162828026025100/0001628280-26-025100-index.htm"}},{"accession":"0001104659-26-041290","ticker":null,"company_name":"DEEP FISSION, INC.","filed_at":"2026-04-09T23:59:59+00:00","headline":"Deep Fission restates financials due to SAFE and stock-comp valuation errors","event_type":"regulatory","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: regulatory"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-041290","json":"https://secwatch.observer/filing/0001104659-26-041290.json","markdown":"https://secwatch.observer/filing/0001104659-26-041290.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1918102/000110465926041290/0001104659-26-041290-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1918102/000110465926041290/tm2611448d1_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"After discussions with our new Auditors, Sadler Gibb, on July 7 th , 2025, there is an error in revenue recognition in the amount of $36,976 in the Dec 31, 2024, Interim Review 10-Q report. The Company will restate the financial statements that contain the error reducing revenue recognition by $36,967, and file an amendment to the affected December 31, 2024, Interim Review 10-Q report when completed.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1383088/000147793225004991/0001477932-25-004991-index.htm","comparable_excerpt":"On April 9, 2026, the Board of Directors (the “Board”) of Deep Fission, Inc. (the “Company”), in consultation with management, concluded that the following previously issued consolidated financial statements of the Company for which the Company is required to provide financial statements under Regulation S-X (and any related financial information, including that included in press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon because of errors in such financial statements related to valuations of Simple Agreement for Future Equity (“SAFEs”) and Stock-Based Compensation (“SBC”)","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1918102/000110465926041290/0001104659-26-041290-index.htm"}},{"accession":"0001477932-26-003440","ticker":"GWLL","company_name":"GOLDENWELL BIOTECH, INC.","filed_at":"2026-05-27T00:17:04+00:00","headline":"Goldenwell Biotech to restate three quarterly reports over $9,840 legal fee timing errors","event_type":"other_material","sec_items":["4.02","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-003440","json":"https://secwatch.observer/filing/0001477932-26-003440.json","markdown":"https://secwatch.observer/filing/0001477932-26-003440.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/0001477932-26-003440-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/gdwl_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"After discussions with our new Auditors, Sadler Gibb, on July 7 th , 2025, there is an error in revenue recognition in the amount of $36,976 in the Dec 31, 2024, Interim Review 10-Q report. The Company will restate the financial statements that contain the error reducing revenue recognition by $36,967, and file an amendment to the affected December 31, 2024, Interim Review 10-Q report when completed.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1383088/000147793225004991/0001477932-25-004991-index.htm","comparable_excerpt":"the Company’s independent registered public accounting firm, Michael Gillsepie & Associates, PLLC (“Gillespie & Associates”), notified the Company that the Company did not follow US GAAP because an invoice dated September 23, 2025, from the Company’s legal counsel in the amount of $9,840 to the Company, which covered legal services rendered to the Company between May 21, 2024 and September 23, 2025, should have been recorded in the fiscal quarters when services were performed","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/0001477932-26-003440-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","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-060600","json":"https://secwatch.observer/filing/0001213900-26-060600.json","markdown":"https://secwatch.observer/filing/0001213900-26-060600.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1500198/000121390026060600/0001213900-26-060600-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1500198/000121390026060600/ea0291925-8k_neuroone.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"After discussions with our new Auditors, Sadler Gibb, on July 7 th , 2025, there is an error in revenue recognition in the amount of $36,976 in the Dec 31, 2024, Interim Review 10-Q report. The Company will restate the financial statements that contain the error reducing revenue recognition by $36,967, and file an amendment to the affected December 31, 2024, Interim Review 10-Q report when completed.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1383088/000147793225004991/0001477932-25-004991-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":"0001722556-26-000023","ticker":"BGFR","company_name":"BestGofer Inc.","filed_at":"2026-05-19T21:26:44+00:00","headline":"BestGofer restates Q1 FY2026; goodwill impairment of $78,754 increases net loss to $85,755","event_type":"other_material","sec_items":["4.02","2.06"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001722556-26-000023","json":"https://secwatch.observer/filing/0001722556-26-000023.json","markdown":"https://secwatch.observer/filing/0001722556-26-000023.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000023/0001722556-26-000023-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000023/bgof-20260505_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"After discussions with our new Auditors, Sadler Gibb, on July 7 th , 2025, there is an error in revenue recognition in the amount of $36,976 in the Dec 31, 2024, Interim Review 10-Q report. The Company will restate the financial statements that contain the error reducing revenue recognition by $36,967, and file an amendment to the affected December 31, 2024, Interim Review 10-Q report when completed.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1383088/000147793225004991/0001477932-25-004991-index.htm","comparable_excerpt":"On May 5, 2026, the management of BestGofer, Inc. (the “Company”), in connection with the determination of a material non-cash impairment charge for the goodwill associated with the Company’s wholly-owned subsidiary, Liberty Home Inspection Services LLC (“LHIS”), concluded that the Company’s previously issued unaudited interim financial statements for the three months ended February 28, 2026, as filed with the Securities and Exchange Commission (the “SEC”) on April 22, 2026 in the Company’s Quarterly Report on Form 10-Q (SEC Accession No. 0001722556-26-000016) (the “Original Form 10-Q”), should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000023/0001722556-26-000023-index.htm"}},{"accession":"0001104659-26-062784","ticker":"CGC","company_name":"Canopy Growth Corp","filed_at":"2026-05-15T21:06:38+00:00","headline":"Canopy Growth restates FY2024-2025 financials due to warrant classification error; Q4/FY2026 results delayed to June 15","event_type":"other_material","sec_items":["4.02","7.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","similar 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":"After discussions with our new Auditors, Sadler Gibb, on July 7 th , 2025, there is an error in revenue recognition in the amount of $36,976 in the Dec 31, 2024, Interim Review 10-Q report. The Company will restate the financial statements that contain the error reducing revenue recognition by $36,967, and file an amendment to the affected December 31, 2024, Interim Review 10-Q report when completed.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1383088/000147793225004991/0001477932-25-004991-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":"0001628280-26-028345","ticker":"GRBK","company_name":"Green Brick Partners, Inc.","filed_at":"2026-04-29T23:59:59+00:00","headline":"Green Brick restates 2023-2025 revenue/cost after audit committee finds accounting error","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-028345","json":"https://secwatch.observer/filing/0001628280-26-028345.json","markdown":"https://secwatch.observer/filing/0001628280-26-028345.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1373670/000162828026028345/0001628280-26-028345-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1373670/000162828026028345/grbk-20260429.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"After discussions with our new Auditors, Sadler Gibb, on July 7 th , 2025, there is an error in revenue recognition in the amount of $36,976 in the Dec 31, 2024, Interim Review 10-Q report. The Company will restate the financial statements that contain the error reducing revenue recognition by $36,967, and file an amendment to the affected December 31, 2024, Interim Review 10-Q report when completed.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1383088/000147793225004991/0001477932-25-004991-index.htm","comparable_excerpt":"On April 27, 2026, the Audit Committee (the “Committee”) of the Board of Directors of Green Brick Partners, Inc. (the “Company”), concluded that residential units revenue in prior periods had been incorrectly reported on a gross basis and excluded closing cost incentives offered to homebuyers, including interest-rate buy-downs, which had previously been included in cost of residential units.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1373670/000162828026028345/0001628280-26-028345-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}