---
schema_version: "secwatch.filing_event.v1"
accession: "0001575872-24-000126"
form_type: "8-K"
ticker: null
cik: "0001746278"
company_name: "GoLogiq, Inc."
filed_at: "2024-02-09T23:59:59+00:00"
generated_at: "2026-06-06T04:55:22.365090+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# GoLogiq restates FY2022 and Q1-Q3 2023 financials over acquisition accounting error

## Summary
- Board determined Dec 31, 2022 audited and Q1-Q3 2023 unaudited statements should not be relied upon.
- Jan 2022 acquisition of AppLogiq/Createapp from Logiq was incorrectly accounted as business combination.
- Correct treatment: capital transaction with public shell, excess fair value over net assets reduces equity.
- Current auditor Centurion ZD CPA & Co. engaged to perform re-audit of affected periods.
- Reliance withdrawn from all related earnings releases, investor presentations for those periods.

## SEC filing metadata
- accession: 0001575872-24-000126
- form_type: 8-K
- cik: 0001746278
- company_name: GoLogiq, Inc.
- filed_at: 2024-02-09T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1746278/000157587224000126/0001575872-24-000126-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1746278/000157587224000126/golq-20240206.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001575872-24-000126
- JSON: https://secwatch.observer/filing/0001575872-24-000126.json
- Plain text: https://secwatch.observer/filing/0001575872-24-000126.txt

## Key facts
- Auditor Changes
  GoLogiq, Inc. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: Centurion ZD CPA & Co.
  source text: the Company’s previously issued audited financial statements as of December 31, 2022, as well as the unaudited interim financial statements for the first three quarterly periods of the year ended December 31, 2023, (together, the “Affected Periods”) should be restated and accordingly, should no longer be relied upon
  evidence_url: https://www.sec.gov/Archives/edgar/data/1746278/000157587224000126/0001575872-24-000126-index.htm

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