Viveon Health Acquisition Corp.: auditor change — Viveon Health restates 2022 financials; consulting fee accrual errors

Viveon Health Acquisition Corp.

Audit committee determined 2022 annual (10-K) and quarterly (10-Q) financials not reliable due to consulting fee accrual errors.
Error under-accrued fees and omitted contingent fee disclosures for an October 2021 agreement with an investor relations firm.
Material weakness in internal controls over accounts payable/accrued expenses and a new weakness in evaluating contractual arrangements.
Company will file an amended 2022 10-K to restate all affected periods (Q1-Q4 2022).
This expands prior restatement disclosure (Nov 2023) to include all quarterly periods in 2022.

item 4.02

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

Viveon Health Acquisition Corp. reported that prior financial statements should not be relied upon.

Action: non reliance

Exact text from the filing

the Audit Committee of the Board, concluded, after discussion with the Company’s management and accounting professionals that, the Company’s financial statements as of and for each of the quarterly periods ended March 31, 2022, June 30, 2022, September 30, 2022, and December 31, 2022, should no longer be relied upon because of such errors in the respective financial statements

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Source: SEC EDGAR

accession 0001493152-24-001508

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