---
schema_version: "secwatch.filing_event.v1"
accession: "0001683168-25-006130"
form_type: "8-K"
ticker: "CDIX"
cik: "0000811222"
company_name: "Cardiff Lexington Corp"
filed_at: "2025-08-14T23:59:59+00:00"
generated_at: "2026-05-17T13:46:24.968233+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Cardiff Lexington Corporation announces non-reliance on prior financials due to cash flow classification errors

## Summary
- Audit Committee concluded that financials from Q1 2024 to Q1 2025 should no longer be relied upon.
- Errors involved misclassification of non-cash interest expense within financing rather than operating activities.
- Errors were presentation-only with no impact on cash, operations, earnings per share, or debt covenant compliance.
- Company will file amendments (10-Q/As and 10-K/A) to correct the presentation errors in cash flow statements.
- Audit Committee discussed matters with current auditor GBQ Partners and former independent auditor.

## SEC filing metadata
- accession: 0001683168-25-006130
- form_type: 8-K
- ticker: CDIX
- cik: 0000811222
- company_name: Cardiff Lexington Corp
- filed_at: 2025-08-14T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/811222/000168316825006130/0001683168-25-006130-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/811222/000168316825006130/cardiff_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001683168-25-006130
- JSON: https://secwatch.observer/filing/0001683168-25-006130.json
- Plain text: https://secwatch.observer/filing/0001683168-25-006130.txt

## Key facts
- Auditor Changes
  Cardiff Lexington Corp reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: On August 12, 2025, the Audit Committee of the Board of Directors (the “Audit Committee”) of Cardiff Lexington Corporation (the “Company”), after consultation with management, GBQ Partners, LLC (“GBQ”), the Company’s independent registered public accounting firm, and the Company’s former independent registered public accounting firm, concluded that the Company’s previously issued financial statements listed below (collectively, the “Affected Reports”) should no longer be relied upon because of errors related solely to the classification of non-cash interest expense in the consolidated statements of cash flows.
  evidence_url: https://www.sec.gov/Archives/edgar/data/811222/000168316825006130/0001683168-25-006130-index.htm

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