{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-042517","form_type":"8-K","ticker":null,"cik":"0001823857","company_name":"Viveon Health Acquisition Corp.","filed_at":"2023-11-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.756452+00:00","generated_at":"2026-06-07T22:21:12.934346+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Viveon Health Acquisition restates 2022 financials due to $250K accrued expense error","bullets":["Overstatement of $250,000 in accrued costs and expenses and $250,000 in professional fees for FY 2022.","Audit committee concluded on Nov 16, 2023 that the 2022 10-K should no longer be relied upon.","Error arose from same material weakness in accounts payable and accrued expenses controls noted in March 2022.","Company will restate its 2022 annual financial statements; management discussed with independent accountant Marcum LLP.","Material weakness persisted as of Dec 31, 2022; no impact on cash or prior-year filings beyond 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-042517","json":"https://secwatch.observer/filing/0001493152-23-042517.json","markdown":"https://secwatch.observer/filing/0001493152-23-042517.md","text":"https://secwatch.observer/filing/0001493152-23-042517.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1823857/000149315223042517/0001493152-23-042517-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1823857/000149315223042517/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T22:21:12.934346+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":"1d5019ad4137534c42910f2a05af4d3a6daba37c","claim":"Viveon Health Acquisition Corp. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On November 16, 2023, Viveon Health Acquisition Corp.’s (the “Company”) audit committee (the “Audit Committee”) of the board of directors (the “Board”) concluded, after discussion with the Company’s management and accounting professionals, that the Company’s financial statements as of and for the fiscal year ended December 31, 2022 (the “2022 10-K”), should no longer be relied upon because of an error in such financial statements.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1823857/000149315223042517/0001493152-23-042517-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"}