---
schema_version: "secwatch.filing_event.v1"
accession: "0001829126-24-002043"
form_type: "8-K"
ticker: "MSSAF"
cik: "0001882464"
company_name: "Metal Sky Star Acquisition Corp"
filed_at: "2024-03-29T23:59:59+00:00"
generated_at: "2026-06-04T05:34:14.448682+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Metal Sky Star restates prior financials over trust asset classification errors

## Summary
- Management identified that trust cash should be long-term, not current; deferred underwriting commission should be long-term liability.
- Audit committee determined 2022 10-K and multiple 2022/2023 10-Qs and an 8-K should no longer be relied upon.
- Company will amend 2022 10-K and restate prior filings; no impact on cash or trust balance.
- Material weakness in internal control over financial reporting and ineffective disclosure controls were identified.

## SEC filing metadata
- accession: 0001829126-24-002043
- form_type: 8-K
- ticker: MSSAF
- cik: 0001882464
- company_name: Metal Sky Star Acquisition Corp
- filed_at: 2024-03-29T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1882464/000182912624002043/0001829126-24-002043-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1882464/000182912624002043/metalskystar_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001829126-24-002043
- JSON: https://secwatch.observer/filing/0001829126-24-002043.json
- Plain text: https://secwatch.observer/filing/0001829126-24-002043.txt

## Key facts
- Auditor Changes
  Metal Sky Star Acquisition Corp reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: UHY LLP
  source text: should no longer be relied upon due to the classification errors described above.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1882464/000182912624002043/0001829126-24-002043-index.htm

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