{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-039952","form_type":"8-K","ticker":"INSE","cik":"0001615063","company_name":"Inspired Entertainment, Inc.","filed_at":"2023-11-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.784012+00:00","generated_at":"2026-06-08T09:34:41.280679+00:00","sec_items":["4.02","7.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Inspired Entertainment to restate 2021-2023 financials due to software cap errors; delays Q3 filing","bullets":["Accounting errors in capitalizing software development costs; restatement of 2021, 2022, and Q1-Q2 2023 financials.","Previously issued financial statements for those periods should no longer be relied upon.","Material weaknesses in internal control over financial reporting identified; disclosure controls ineffective.","Q3 2023 10-Q filing delayed; Company expects no impact on cash position or overall business plan."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-039952","json":"https://secwatch.observer/filing/0001493152-23-039952.json","markdown":"https://secwatch.observer/filing/0001493152-23-039952.md","text":"https://secwatch.observer/filing/0001493152-23-039952.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1615063/000149315223039952/0001493152-23-039952-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1615063/000149315223039952/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T09:34:41.280679+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":"05f5589e5aea18dab8333cd76497fc25ef2b24d0","claim":"Inspired Entertainment, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"the Audit Committee has determined that the Company's consolidated financial statements for the Subject Periods should no longer be relied upon and should be restated. Similarly, any previously issued or filed reports, press releases, earnings releases, investor presentations or other communications of the Company describing the Company's financial results or other financial information relating to the Subject Periods should no longer be relied upon. Additionally, the reports of Marcum LLP, the Company's former independent registered public accounting firm, on the Company's consolidated financial statements for 2021 and 2022 likewise 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/1615063/000149315223039952/0001493152-23-039952-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}