{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-22-001093","form_type":"8-K","ticker":"CDIX","cik":"0000811222","company_name":"Cardiff Lexington Corp","filed_at":"2022-02-17T23:59:59+00:00","discovered_at":"2026-05-14T18:04:09.857790+00:00","generated_at":"2026-06-27T07:13:44.032878+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Cardiff Lexington non-reliance on 2020 annual and Q1 2021 financials; will restate","bullets":["Restated periods: year ended Dec 31, 2020, and quarter ended March 31, 2021.","Issue 1: embedded derivative liabilities in matured convertible notes valued using intrinsic value instead of full Black-Scholes.","Issue 2: modifications to preferred stock rights not accounted for as deemed dividend.","Company will file amendments to 2020 10-K and Q1 2021 10-Q.","Discussed non-reliance with prior auditor Daszkal Bolton LLP and current auditor Rosenberg Rich Baker Berman PA."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-22-001093","json":"https://secwatch.observer/filing/0001683168-22-001093.json","markdown":"https://secwatch.observer/filing/0001683168-22-001093.md","text":"https://secwatch.observer/filing/0001683168-22-001093.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/811222/000168316822001093/0001683168-22-001093-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/811222/000168316822001093/cardiff_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T07:13:44.032878+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"}