{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-22-032847","form_type":"8-K/A","ticker":null,"cik":"0000867028","company_name":"FOMO WORLDWIDE, INC.","filed_at":"2022-11-18T23:59:59+00:00","discovered_at":"2026-05-14T18:03:53.791887+00:00","generated_at":"2026-06-21T16:17:45.171904+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"FOMO Worldwide non-reliance on Q1/Q2 2022 financials; revenue errors up to $650K","bullets":["Board concluded prior 2022 Q1 and Q2 financials should no longer be relied upon due to revenue recognition errors.","Estimated 1Q22 revenue decline of $550k–$650k; 2Q22 revenue increase of $350k–$400k from SST subsidiary errors.","Errors attributed to incorrect percentage-of-completion and WIP billings for SMARTSolution Technologies (acquired Feb 2022).","Company will refile Form 10-Q for March and June 2022 after completion of SST private audit.","Credit facilities and liquidity remain intact supporting backlog >$2M and sales funnel of several hundred thousand dollars."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-22-032847","json":"https://secwatch.observer/filing/0001493152-22-032847.json","markdown":"https://secwatch.observer/filing/0001493152-22-032847.md","text":"https://secwatch.observer/filing/0001493152-22-032847.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/867028/000149315222032847/0001493152-22-032847-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/867028/000149315222032847/form8-ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T16:17:45.171904+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":"16cae5a0696b624fd57bfc4a83b54ffc28b5a60b","claim":"FOMO WORLDWIDE, INC. reported that prior financial statements should not be relied upon.","evidence_excerpt":"FOMO’s Board of Directors has concluded that previously issued financial statements, covering the three months ended March 31, 2022 and the three months ended June 30, 2022, for which we are required to provide financial statements under Regulation S-X (17 CFR 210), should no longer be relied upon because of errors in such financial statements","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/867028/000149315222032847/0001493152-22-032847-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"}