{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-23-003839","form_type":"8-K/A","ticker":"TGCB","cik":"0001815632","company_name":"Tego Cyber, Inc.","filed_at":"2023-03-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:46.718758+00:00","generated_at":"2026-06-17T09:35:55.354844+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Tego Cyber restates Q3 FY2022 financials; Board says prior filings should not be relied upon","bullets":["Board determined on March 16, 2023 that Q3 Sep 30, 2022 financials and Amendment No. 1 are unreliable due to promissory note accounting errors.","Restatement adds $342,702 to notes payable, eliminates $336,767 convertible debt, and increases accumulated deficit by $4,434.","General & admin expenses increase by $625,367; share-based compensation eliminated; accretion expense of $192,332 added.","Company will file Amendment No. 2 to correct errors; auditor Borgers CPA PC was not consulted on prior filings."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-23-003839","json":"https://secwatch.observer/filing/0001654954-23-003839.json","markdown":"https://secwatch.observer/filing/0001654954-23-003839.md","text":"https://secwatch.observer/filing/0001654954-23-003839.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1815632/000165495423003839/0001654954-23-003839-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1815632/000165495423003839/tgcb_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T09:35:55.354844+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":[{"claim_id":"3b101e85da9d05b5f92c243ee8997a5a391c8c54","claim":"Tego Cyber, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"(the “Company”) determined on March 16, 2023, following consultations with our independent auditor, Borgers CPA PC (“Borgers”), that our previously issued unaudited financial statements for the three months ended September 30, 2022, filed on November 21, 2022 (“Original Filing”), should be restated and no longer be relied upon.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1815632/000165495423003839/0001654954-23-003839-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"},{"label":"Auditor","value":"Borgers CPA PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}