{"schema_version":"secwatch.filing_event.v1","accession":"0001828937-25-000026","form_type":"8-K","ticker":"FOA","cik":"0001828937","company_name":"Finance of America Companies Inc.","filed_at":"2025-05-15T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.989889+00:00","generated_at":"2026-05-21T05:34:53.914492+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"FOA restates cash flow statements; material weakness in internal controls","bullets":["Audit Committee concluded 2024 annual and Q1 2024 financials should no longer be relied upon due to errors.","Misclassification of securitization cash flows: understated investing activities by $225–250M, overstated financing by same amount.","No impact on net income, revenue, operating cash flows, total cash flows, or balance sheet.","Material weakness identified in internal control over financial reporting; remediation plan to be included in amended 10-K.","Q1 2025 Form 10-Q delayed; expects to file by May 20, 2025 under SEC grace period."],"urls":{"canonical":"https://secwatch.observer/filing/0001828937-25-000026","json":"https://secwatch.observer/filing/0001828937-25-000026.json","markdown":"https://secwatch.observer/filing/0001828937-25-000026.md","text":"https://secwatch.observer/filing/0001828937-25-000026.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1828937/000182893725000026/0001828937-25-000026-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1828937/000182893725000026/foa-20250514.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-21T05:34:53.914492+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"}