{"schema_version":"secwatch.filing_event.v1","accession":"0001628908-23-000141","form_type":"8-K/A","ticker":"EVH","cik":"0001628908","company_name":"Evolent Health, Inc.","filed_at":"2023-09-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.611381+00:00","generated_at":"2026-06-10T08:40:52.092022+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Evolent restates NIA financials; KPMG withdraws report on revenue recognition error","bullets":["KPMG withdrew its audit opinion on NIA's 2020/2021 financials due to error in applying ASC 606 (gross vs net revenue recognition).","Restated NIA financials now recognize risk-based contract revenue net; net income unchanged for all periods.","Evolent's own financial statements, 2023 guidance, and NIA valuation unaffected by the error.","Restated audited combined financials for Magellan Specialty Health for 2020 and 2021 filed as Exhibit 99.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001628908-23-000141","json":"https://secwatch.observer/filing/0001628908-23-000141.json","markdown":"https://secwatch.observer/filing/0001628908-23-000141.md","text":"https://secwatch.observer/filing/0001628908-23-000141.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1628908/000162890823000141/0001628908-23-000141-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1628908/000162890823000141/evh-20230119.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T08:40:52.092022+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"}