{"schema_version":"secwatch.filing_event.v1","accession":"0001786352-23-000029","form_type":"8-K","ticker":"BILL","cik":"0001786352","company_name":"BILL Holdings, Inc.","filed_at":"2023-05-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.574589+00:00","generated_at":"2026-06-15T01:24:47.348408+00:00","sec_items":["8.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"BILL discloses material weakness in internal controls over quote-to-cash process","bullets":["Material weakness identified in internal control over financial reporting related to quote-to-cash process as of June 30, 2022.","No impact on previously issued financial statements; all prior filings remain fairly presented.","Management and EY reports on internal controls as of June 30, 2022 should no longer be relied upon.","Company to amend its 2022 Form 10-K and Form 10-Qs for Q1 and Q2 of fiscal 2023 to revise control disclosures.","Disclosure controls and procedures deemed ineffective at reasonable assurance level for periods ended June 30, 2022 through March 31, 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001786352-23-000029","json":"https://secwatch.observer/filing/0001786352-23-000029.json","markdown":"https://secwatch.observer/filing/0001786352-23-000029.md","text":"https://secwatch.observer/filing/0001786352-23-000029.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1786352/000178635223000029/0001786352-23-000029-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1786352/000178635223000029/bill-20230515.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-15T01:24:47.348408+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"}