secwatch.observer — SEC 8-K summary
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Issuer:     Viveon Health Acquisition Corp. (—)
CIK:        0001823857
Form:       8-K
Filed at:   2023-11-22T23:59:59+00:00
Accession:  0001493152-23-042517
Event type: other_material
Sentiment:  negative
Materiality: 0.70
Item codes: 4.02
LLM model:  deepseek-v4-flash:cloud@v2

Viveon Health Acquisition restates 2022 financials due to $250K accrued expense error
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1823857/000149315223042517/0001493152-23-042517-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1823857/000149315223042517/form8-k.htm
  HTML page:      https://secwatch.observer/filing/0001493152-23-042517

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