---
schema_version: "secwatch.filing_event.v1"
accession: "0001552033-24-000003"
form_type: "8-K"
ticker: "TRU"
cik: "0001552033"
company_name: "TransUnion"
filed_at: "2024-01-08T23:59:59+00:00"
generated_at: "2026-06-07T02:15:51.320842+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# TransUnion restates Q3 2023 results, cites $80M goodwill error and material weakness

## Summary
- Q3 2023 interim financial statements restated due to ~$80M overstatement of non-cash goodwill impairment (UK reporting unit).
- Computational error in manual translation of USD-equivalent revenue base year forecast caused the misstatement.
- Material weakness in internal control over financial reporting identified; disclosure controls ineffective as of Sep 30, 2023.
- No impact on cash flows, debt covenants, executive compensation, or non-GAAP measures.
- Company plans to file amended 10-Q/A as soon as practicable.

## SEC filing metadata
- accession: 0001552033-24-000003
- form_type: 8-K
- ticker: TRU
- cik: 0001552033
- company_name: TransUnion
- filed_at: 2024-01-08T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 4.02, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1552033/000155203324000003/0001552033-24-000003-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1552033/000155203324000003/ck0001552033-20240106.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001552033-24-000003
- JSON: https://secwatch.observer/filing/0001552033-24-000003.json
- Plain text: https://secwatch.observer/filing/0001552033-24-000003.txt

## Key facts
- Auditor Changes
  TransUnion reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: PricewaterhouseCoopers LLP
  source text: Management and the Audit Committee have discussed the matters described in this Item 4.02 with the Company’s independent registered public accounting firm, PricewaterhouseCoopers LLP.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1552033/000155203324000003/0001552033-24-000003-index.htm

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