{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-043622","form_type":"8-K","ticker":"ONMD","cik":"0001849380","company_name":"OneMedNet Corp","filed_at":"2024-11-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.039771+00:00","generated_at":"2026-05-30T05:29:00.553002+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"OneMedNet restates FY 2023; finds errors in convertible notes, warrants, stock comp, de-SPAC","bullets":["Audit Committee determined on Nov 4, 2024 that prior FY 2023 financial statements should no longer be relied upon due to errors.","Restated 10-K/A for fiscal year ended December 31, 2023 filed on November 5, 2024.","Errors identified in accounting for convertible notes, warrants, stock-based compensation, and de-SPAC transaction.","Reaudit by new auditor WithumSmith+Brown followed SEC's permanent ban of prior auditor BF Borgers in May 2024.","The errors were discovered during reaudit of 2023 and 2022 financial statements due to insufficient audit procedures by BF Borgers."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-043622","json":"https://secwatch.observer/filing/0001493152-24-043622.json","markdown":"https://secwatch.observer/filing/0001493152-24-043622.md","text":"https://secwatch.observer/filing/0001493152-24-043622.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1849380/000149315224043622/0001493152-24-043622-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1849380/000149315224043622/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T05:29:00.553002+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}