{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-24-005713","form_type":"8-K","ticker":"ZSQR","cik":"0001759186","company_name":"Z Squared Inc.","filed_at":"2024-08-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:14.433625+00:00","generated_at":"2026-05-31T09:22:51.442688+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Coeptis says prior financials from Sep 2023 to Mar 2024 not reliable due to accounting errors","bullets":["Audit committee determined non-reliance on financial statements for Q3 2023, FY 2023, Q1 2024, and related registration statements.","Error: notes receivable misclassified as subscription receivables; balance of subscription receivables satisfied as of Aug 12, 2024.","Company expects to file restated financial statements as soon as practicable.","Previously disclosed material weaknesses; hired full-time CFO in 2023 to improve controls.","Restatement may result in litigation, regulatory action, and reputational damage."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-24-005713","json":"https://secwatch.observer/filing/0001683168-24-005713.json","markdown":"https://secwatch.observer/filing/0001683168-24-005713.md","text":"https://secwatch.observer/filing/0001683168-24-005713.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1759186/000168316824005713/0001683168-24-005713-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1759186/000168316824005713/coeptis_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T09:22:51.442688+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"}