---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-23-045112"
form_type: "8-K"
ticker: "ONMD"
cik: "0001849380"
company_name: "OneMedNet Corp"
filed_at: "2023-12-18T23:59:59+00:00"
generated_at: "2026-06-07T11:27:36.672649+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# OneMedNet restates Q3 2023 10-Q; included target company's financials instead of its own

## Summary
- Determined Sept 30, 2023 unaudited financials in 10-Q filed Nov 20, 2023 are unreliable due to including OneMedNet Solutions Corp. financials.
- Will file 10-Q/A to replace with the company's pre-business combination financials as of Sept 30, 2023.
- Material weakness in internal control over financial reporting and ineffective disclosure controls as of Sept 30, 2023.
- Discussed matters with independent auditor Marcum LLP.

## SEC filing metadata
- accession: 0001493152-23-045112
- form_type: 8-K
- ticker: ONMD
- cik: 0001849380
- company_name: OneMedNet Corp
- filed_at: 2023-12-18T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1849380/000149315223045112/0001493152-23-045112-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1849380/000149315223045112/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-23-045112
- JSON: https://secwatch.observer/filing/0001493152-23-045112.json
- Plain text: https://secwatch.observer/filing/0001493152-23-045112.txt

## Key facts
- Auditor Changes
  OneMedNet Corp reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: On November 20, 2023, OneMedNet Corporation (f/k/a Data Knights Acquisition Corp.) (the “Company”) determined that the Company’s unaudited consolidated financial statements and the notes thereto as of September 30, 2023 included in the Company’s Quarterly Report on Form 10-Q, filed with the U.S. Securities and Exchange Commission (the “SEC”) on November 20, 2023 (the “Form 10-Q”) should no longer be relied upon.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1849380/000149315223045112/0001493152-23-045112-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.