---
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"
generated_at: "2026-06-10T08:40:52.092022+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Evolent restates NIA financials; KPMG withdraws report on revenue recognition error

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628908-23-000141
- JSON: https://secwatch.observer/filing/0001628908-23-000141.json
- Plain text: https://secwatch.observer/filing/0001628908-23-000141.txt

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