NOCERA, INC. (NCRA): auditor change — Nocera restates 2024 quarterly financials; warrant liability overstated by 70%

NOCERA, INC.

Board concludes unaudited Q1-Q3 2024 financials should no longer be relied upon due to material errors.
Failed to recognize $552,173 decrease in warrant liability fair value; total liabilities overstated by ~35%.
Reported net loss of $1.16M for 2024 materially impacted; restated financials in 10-K due by April 15, 2025.
Material weakness in internal control over financial reporting identified; disclosure controls ineffective.
Discussed with independent auditor Enrome LLP; restated figures to be included in 2024 Form 10-K.

item 4.02

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

NOCERA, INC. reported that prior financial statements should not be relied upon.

Action: non reliance
Auditor: Enrome LLP

Exact text from the filing

n this Item 4.02(a) with its independent registered public accounting firm, Enrome LLP. 2 SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

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Source: SEC EDGAR

accession 0001683168-25-002271

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