{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-022722","form_type":"8-K","ticker":null,"cik":"0001593549","company_name":"Livento Group, Inc.","filed_at":"2023-06-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:39.577277+00:00","generated_at":"2026-06-13T15:32:01.935047+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Livento Group says 2021 and 2022 financial statements no longer reliable due to cash flow accounting errors","bullets":["Board determined Dec 31, 2021 and 2022 financials in 10-K should no longer be relied upon.","Issue: cash flow statements revised to show only cash movements; non-cash transactions moved to narrative.","Management believes misstatements had no impact on revenues or EBITDA for 2021-2023 periods.","Amended 10-K filed; auditors Olayinka Oyebola & Co consulted.","SEC comment letter triggered the review; company is cooperating."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-022722","json":"https://secwatch.observer/filing/0001493152-23-022722.json","markdown":"https://secwatch.observer/filing/0001493152-23-022722.md","text":"https://secwatch.observer/filing/0001493152-23-022722.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1593549/000149315223022722/0001493152-23-022722-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1593549/000149315223022722/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T15:32:01.935047+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":"8addee91f68baf10a197430c9a99f670016f0dbd","claim":"Livento Group, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On June 22, 2023, the Board of Directors of Livento Group, Inc., a Nevada corporation (the “Company”), in conjunction with the SEC Comment Letter: Livento Group, Inc. 10-K/A, the Board, and the Company’s auditors, Olayinka Oyebola & Co, determined that the Company’s December 31, 2021 and December 31, 2022 financial statements in the Company’s previously filled Annual Report on Form 10-K (collectively, the “2022 Relevant Periods”), should no longer be relied upon.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1593549/000149315223022722/0001493152-23-022722-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"Olayinka Oyebola & Co"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}