{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-044290","form_type":"8-K","ticker":"ATLX","cik":"0001540684","company_name":"Atlas Lithium Corp","filed_at":"2024-11-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:08.746552+00:00","generated_at":"2026-05-30T02:47:47.323644+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Atlas Lithium restates 2022, 2023, Q1/Q2 2024 financials; prior auditor barred by SEC","bullets":["Restatement covers FY2022, FY2023, Q1 2024, and Q2 2024; prior auditor BF Borgers permanently barred by SEC in May 2024.","FY2022 restatement includes excluding two entities controlled by controlling stockholder and derecognizing equity method investments with no future benefit.","FY2023 corrections: reclassifying mining rights from intangibles, adjusting stock-based compensation timing, and correcting operating lease accounting.","Q1 2024 restatement includes correction of weighted-average shares outstanding and net loss per share.","Material weakness identified in internal control over financial reporting; disclosure controls ineffective for all affected periods."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-044290","json":"https://secwatch.observer/filing/0001493152-24-044290.json","markdown":"https://secwatch.observer/filing/0001493152-24-044290.md","text":"https://secwatch.observer/filing/0001493152-24-044290.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1540684/000149315224044290/0001493152-24-044290-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1540684/000149315224044290/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T02:47:47.323644+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"}