{"schema_version":"secwatch.filing_event.v1","accession":"0001804745-26-000015","form_type":"8-K","ticker":"DRVN","cik":"0001804745","company_name":"Driven Brands Holdings Inc.","filed_at":"2026-02-25T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.239410+00:00","generated_at":"2026-05-16T00:25:31.371472+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Driven Brands Restates Financials for FY2023, FY2024, and Interim 2025 Periods","bullets":["Audit committee concludes material errors in previously issued financial statements for fiscal years 2023 and 2024 and interim periods in 2025; restatement required.","Errors identified include lease adjustments, cash reconciling differences, expense classification, and revenue recognition issues.","Management reports material weaknesses in internal control over financial reporting as of December 27, 2025.","Company expects to file Form 12b-25 to extend deadline for Annual Report on Form 10-K for fiscal year 2025.","Driven Brands (DRVN) discloses errors also impact ATI business revenue recognition primarily in fiscal 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001804745-26-000015","json":"https://secwatch.observer/filing/0001804745-26-000015.json","markdown":"https://secwatch.observer/filing/0001804745-26-000015.md","text":"https://secwatch.observer/filing/0001804745-26-000015.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1804745/000180474526000015/0001804745-26-000015-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1804745/000180474526000015/drvn-20260225.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud","generated_at":"2026-05-16T00:25:31.371472+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":[{"claim_id":"997fb2cd6b1c915733244af86c378d0da58d0f55","claim":"Driven Brands Holdings Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"On February 23, 2026, the Audit Committee of the Board of Directors, after consultation with the Company’s management, concluded there were material errors in our previously issued consolidated financial statements for the fiscal year ended December 28, 2024 (“fiscal year 2024”) and the fiscal year ended December 30, 2023 (“fiscal year 2023”) contained in the Company’s Annual Report on Form 10-K for the fiscal year 2024, and in our previously issued unaudited condensed consolidated financial statements for each of the quarterly and year-to-date periods within fiscal year 2024 as well as the quarterly and year-to-date periods for the periods ended September 27, 2025, June 28, 2025 and March 29, 2025, and concluded that such financial statements should not be relied upon and required restatement (the “Restatement”).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1804745/000180474526000015/0001804745-26-000015-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001539497-26-001594","ticker":"RITE","company_name":"MINERALRITE Corp","filed_at":"2026-05-27T20:02:13+00:00","headline":"MineralRite restates financials, cuts asset carrying value from $432M to $246M","event_type":"other_material","sec_items":["4.02","7.01","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001539497-26-001594","json":"https://secwatch.observer/filing/0001539497-26-001594.json","markdown":"https://secwatch.observer/filing/0001539497-26-001594.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/n4863_x26-8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 23, 2026, the Audit Committee of the Board of Directors, after consultation with the Company’s management, concluded there were material errors in our previously issued consolidated financial statements for the fiscal year ended December 28, 2024 (“fiscal year 2024”) and the fiscal year ended December 30, 2023 (“fiscal year 2023”) contained in the Company’s Annual Report on Form 10-K for the fiscal year 2024, and in our previously issued unaudited condensed consolidated financial statements for each of the quarterly and year-to-date periods within fiscal year 2024 as well as the quarterly and year-to-date periods for the periods ended September 27, 2025, June 28, 2025 and March 29, 2025, and concluded that such financial statements should not be relied upon and required restatement (the “Restatement”).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1804745/000180474526000015/0001804745-26-000015-index.htm","comparable_excerpt":"management determined that certain previously issued financial statements contained in the Company’s previously filed Annual Report on Form 10 for the fiscal year ended December 31, 2025, and Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm"}},{"accession":"0001499275-26-000007","ticker":"GROO","company_name":"GROOVY COMPANY, INC.","filed_at":"2026-05-13T18:31:07+00:00","headline":"Groovy Company CEO Abajian exits May 1; accountant dismissed after SEC suspension; authorized common cut to 100M shares","event_type":"other_material","sec_items":["4.01","4.02","5.03","5.02","8.01","9.01"],"materiality_score":0.95,"calibrated_materiality_score":0.95,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001499275-26-000007","json":"https://secwatch.observer/filing/0001499275-26-000007.json","markdown":"https://secwatch.observer/filing/0001499275-26-000007.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/groo-20250813_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 23, 2026, the Audit Committee of the Board of Directors, after consultation with the Company’s management, concluded there were material errors in our previously issued consolidated financial statements for the fiscal year ended December 28, 2024 (“fiscal year 2024”) and the fiscal year ended December 30, 2023 (“fiscal year 2023”) contained in the Company’s Annual Report on Form 10-K for the fiscal year 2024, and in our previously issued unaudited condensed consolidated financial statements for each of the quarterly and year-to-date periods within fiscal year 2024 as well as the quarterly and year-to-date periods for the periods ended September 27, 2025, June 28, 2025 and March 29, 2025, and concluded that such financial statements should not be relied upon and required restatement (the “Restatement”).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1804745/000180474526000015/0001804745-26-000015-index.htm","comparable_excerpt":"(a) Dismissal of Previous Independent Registered Public Accounting Firm. On August 13, 2025, the Board of Directors of Groovy Company, Inc.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm"}},{"accession":"0001493152-26-025432","ticker":"WAST","company_name":"WASTE ENERGY CORP.","filed_at":"2026-05-27T20:33:41+00:00","headline":"Waste Energy Corp. files 8-K/A: auditor Integrität resigned amid disagreement over AZ litigation legal confirmations","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: auditor_change","same SEC item: 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-025432","json":"https://secwatch.observer/filing/0001493152-26-025432.json","markdown":"https://secwatch.observer/filing/0001493152-26-025432.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/form8-ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 23, 2026, the Audit Committee of the Board of Directors, after consultation with the Company’s management, concluded there were material errors in our previously issued consolidated financial statements for the fiscal year ended December 28, 2024 (“fiscal year 2024”) and the fiscal year ended December 30, 2023 (“fiscal year 2023”) contained in the Company’s Annual Report on Form 10-K for the fiscal year 2024, and in our previously issued unaudited condensed consolidated financial statements for each of the quarterly and year-to-date periods within fiscal year 2024 as well as the quarterly and year-to-date periods for the periods ended September 27, 2025, June 28, 2025 and March 29, 2025, and concluded that such financial statements should not be relied upon and required restatement (the “Restatement”).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1804745/000180474526000015/0001804745-26-000015-index.htm","comparable_excerpt":"ments contained in Integrität’s correspondence. Except as expressly\nset forth herein, this Amendment does not amend, update, or change any other items or disclosures contained in the Original Report.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm"}},{"accession":"0001628280-26-037912","ticker":"OCTV","company_name":"Octave Intelligence plc","filed_at":"2026-05-26T10:02:50+00:00","headline":"Octave Intelligence completes spin-off from Hexagon; draws $625M credit facility, changes auditor","event_type":"other_material","sec_items":["1.01","2.03","4.01","5.02","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-037912","json":"https://secwatch.observer/filing/0001628280-26-037912.json","markdown":"https://secwatch.observer/filing/0001628280-26-037912.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/octaveintelligenceplcclosi.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 23, 2026, the Audit Committee of the Board of Directors, after consultation with the Company’s management, concluded there were material errors in our previously issued consolidated financial statements for the fiscal year ended December 28, 2024 (“fiscal year 2024”) and the fiscal year ended December 30, 2023 (“fiscal year 2023”) contained in the Company’s Annual Report on Form 10-K for the fiscal year 2024, and in our previously issued unaudited condensed consolidated financial statements for each of the quarterly and year-to-date periods within fiscal year 2024 as well as the quarterly and year-to-date periods for the periods ended September 27, 2025, June 28, 2025 and March 29, 2025, and concluded that such financial statements should not be relied upon and required restatement (the “Restatement”).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1804745/000180474526000015/0001804745-26-000015-index.htm","comparable_excerpt":"On May 20, 2026, the Audit Committee of the Board of Directors of the Company (i) dismissed PricewaterhouseCoopers AB (“PwC Sweden”) as the Company’s independent registered public accounting firm (the “Dismissal”) and (ii) appointed PricewaterhouseCoopers LLP, United States (“PwC US”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026 (the “Appointment”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm"}},{"accession":"0001213900-26-058477","ticker":"ZONE","company_name":"CleanCore Solutions, Inc.","filed_at":"2026-05-18T20:30:03+00:00","headline":"CleanCore Solutions restates Q3 2026 financials; 70M Dogecoin transfer error","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-058477","json":"https://secwatch.observer/filing/0001213900-26-058477.json","markdown":"https://secwatch.observer/filing/0001213900-26-058477.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1956741/000121390026058477/0001213900-26-058477-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1956741/000121390026058477/ea0291352-8k_cleancore.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 23, 2026, the Audit Committee of the Board of Directors, after consultation with the Company’s management, concluded there were material errors in our previously issued consolidated financial statements for the fiscal year ended December 28, 2024 (“fiscal year 2024”) and the fiscal year ended December 30, 2023 (“fiscal year 2023”) contained in the Company’s Annual Report on Form 10-K for the fiscal year 2024, and in our previously issued unaudited condensed consolidated financial statements for each of the quarterly and year-to-date periods within fiscal year 2024 as well as the quarterly and year-to-date periods for the periods ended September 27, 2025, June 28, 2025 and March 29, 2025, and concluded that such financial statements should not be relied upon and required restatement (the “Restatement”).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1804745/000180474526000015/0001804745-26-000015-index.htm","comparable_excerpt":"concluded that the Company’s previously issued unaudited condensed consolidated financial statements included in the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026, filed with the Securities and Exchange Commission (the “SEC”) on May 11, 2026 (the “Q3 2026 10-Q”), should no longer be relied upon and should be restated.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1956741/000121390026058477/0001213900-26-058477-index.htm"}},{"accession":"0001193125-26-218141","ticker":"HUBG","company_name":"Hub Group, Inc.","filed_at":"2026-05-12T11:04:45+00:00","headline":"Hub Group restates 2023 and 2024 financials; premature revenue recognition cited","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.95,"calibrated_materiality_score":0.95,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-218141","json":"https://secwatch.observer/filing/0001193125-26-218141.json","markdown":"https://secwatch.observer/filing/0001193125-26-218141.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/0001193125-26-218141-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/d146211d8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 23, 2026, the Audit Committee of the Board of Directors, after consultation with the Company’s management, concluded there were material errors in our previously issued consolidated financial statements for the fiscal year ended December 28, 2024 (“fiscal year 2024”) and the fiscal year ended December 30, 2023 (“fiscal year 2023”) contained in the Company’s Annual Report on Form 10-K for the fiscal year 2024, and in our previously issued unaudited condensed consolidated financial statements for each of the quarterly and year-to-date periods within fiscal year 2024 as well as the quarterly and year-to-date periods for the periods ended September 27, 2025, June 28, 2025 and March 29, 2025, and concluded that such financial statements should not be relied upon and required restatement (the “Restatement”).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1804745/000180474526000015/0001804745-26-000015-index.htm","comparable_excerpt":"On May 11, 2026, the Audit Committee of the Board of Directors of Hub Group, Inc. (the “Company”), following discussion with and upon the recommendation of management, concluded that the previously issued audited consolidated financial statements of the Company as of and for each of the years ended December 31, 2024 (the “2024 Financial Statements”) and 2023 (the “2023 Financial Statements”) included in the Company’s Annual Reports on Form 10-K filed on February 25, 2025 and February 27, 2024, respectively, were in each case materially misstated and should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/0001193125-26-218141-index.htm"}},{"accession":"0001493152-26-021756","ticker":"CETY","company_name":"Clean Energy Technologies, Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Clean Energy Technologies restates financials for 2022-2025 due to accounting errors","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-021756","json":"https://secwatch.observer/filing/0001493152-26-021756.json","markdown":"https://secwatch.observer/filing/0001493152-26-021756.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1329606/000149315226021756/0001493152-26-021756-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1329606/000149315226021756/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 23, 2026, the Audit Committee of the Board of Directors, after consultation with the Company’s management, concluded there were material errors in our previously issued consolidated financial statements for the fiscal year ended December 28, 2024 (“fiscal year 2024”) and the fiscal year ended December 30, 2023 (“fiscal year 2023”) contained in the Company’s Annual Report on Form 10-K for the fiscal year 2024, and in our previously issued unaudited condensed consolidated financial statements for each of the quarterly and year-to-date periods within fiscal year 2024 as well as the quarterly and year-to-date periods for the periods ended September 27, 2025, June 28, 2025 and March 29, 2025, and concluded that such financial statements should not be relied upon and required restatement (the “Restatement”).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1804745/000180474526000015/0001804745-26-000015-index.htm","comparable_excerpt":"irm, TAAD, LLP. SIGNATURES Pursuant\nto the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1329606/000149315226021756/0001493152-26-021756-index.htm"}},{"accession":"0001193125-26-201719","ticker":"DCO","company_name":"DUCOMMUN INC /DE/","filed_at":"2026-05-01T23:59:59+00:00","headline":"Ducommun restates 2024-2025 financials; net income overstated $9.8M in 2024, $3.4M in 2025","event_type":"other_material","sec_items":["4.02"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.02","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-201719","json":"https://secwatch.observer/filing/0001193125-26-201719.json","markdown":"https://secwatch.observer/filing/0001193125-26-201719.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/0001193125-26-201719-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/d131456d8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 23, 2026, the Audit Committee of the Board of Directors, after consultation with the Company’s management, concluded there were material errors in our previously issued consolidated financial statements for the fiscal year ended December 28, 2024 (“fiscal year 2024”) and the fiscal year ended December 30, 2023 (“fiscal year 2023”) contained in the Company’s Annual Report on Form 10-K for the fiscal year 2024, and in our previously issued unaudited condensed consolidated financial statements for each of the quarterly and year-to-date periods within fiscal year 2024 as well as the quarterly and year-to-date periods for the periods ended September 27, 2025, June 28, 2025 and March 29, 2025, and concluded that such financial statements should not be relied upon and required restatement (the “Restatement”).","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1804745/000180474526000015/0001804745-26-000015-index.htm","comparable_excerpt":"Due to the identification of this Error, on May 1, 2026, management concluded that the following previously issued financial statements of the Company (and related earnings releases, press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/0001193125-26-201719-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}