---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-24-001508"
form_type: "8-K"
ticker: null
cik: "0001823857"
company_name: "Viveon Health Acquisition Corp."
filed_at: "2024-01-05T23:59:59+00:00"
generated_at: "2026-06-07T03:20:51.009089+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Viveon Health restates 2022 financials; consulting fee accrual errors

## Summary
- 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.

## SEC filing metadata
- accession: 0001493152-24-001508
- form_type: 8-K
- cik: 0001823857
- company_name: Viveon Health Acquisition Corp.
- filed_at: 2024-01-05T23:59:59+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/1823857/000149315224001508/0001493152-24-001508-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1823857/000149315224001508/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-001508
- JSON: https://secwatch.observer/filing/0001493152-24-001508.json
- Plain text: https://secwatch.observer/filing/0001493152-24-001508.txt

## Key facts
- Auditor Changes
  Viveon Health Acquisition Corp. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: 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
  evidence_url: https://www.sec.gov/Archives/edgar/data/1823857/000149315224001508/0001493152-24-001508-index.htm

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