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API reference

Restatement Feed

Track Item 4.02 8-Ks, where a company says previously issued financial statements should no longer be relied on, usually because they will be restated. Each row carries the filing's items and, by default, the text of Item 4.02. Product overview →

Endpoints

/v1/form-8k/restatements

GEThttps://secfeedapi.com/v1/form-8k/restatements

8-K Item 4.02 feed with the item text.

ParameterTypeDescriptionExample
cikintegerOnly this filer's 8-Ks.1673481
startDatestringEarliest filing date, YYYY-MM-DD.2026-09-01
endDatestringLatest filing date, YYYY-MM-DD.2026-09-30
textstringtrue (default) adds the item text to each row; false skips extraction and responds faster. Default true.false
sizeintegerRows per page, maximum 100. Default 20.2
fromintegerOffset for paging. Default 0.20

/v1/form-8k

GEThttps://secfeedapi.com/v1/form-8k

8-K filings classified by item, with item text on request.

ParameterTypeDescriptionExample
itemstringItem number, for example 4.02. Omit to list every 8-K.4.02
cikintegerOnly this filer's 8-Ks.1842556
startDatestringEarliest filing date, YYYY-MM-DD.2026-10-01
endDatestringLatest filing date, YYYY-MM-DD.2026-10-31
textstringtrue adds the item text (only when item is set). Default false.true
sizeintegerRows per page, maximum 100. Default 50.2
fromintegerOffset for paging. Default 0.50

Request examples

Every response below is real output from the API, trimmed to the first records.

Latest Item 4.02 non-reliance filings with the item text

Each row lists every item in the 8-K. text holds the extracted item; textError explains when extraction failed.

curl -H "Authorization: Bearer $SECFEED_KEY" \
  "https://secfeedapi.com/v1/form-8k/restatements?size=2"
import os, requests

r = requests.get(
    "https://secfeedapi.com/v1/form-8k/restatements",
    params={'size': '2'},
    headers={"Authorization": f"Bearer {os.environ['SECFEED_KEY']}"},
    timeout=60,
)
r.raise_for_status()
print(r.json())
{
  "total": 664,
  "filings": [
    {
      "accession": "0001213900-26-108614",
      "cik": 1842556,
      "company": "EON Resources Inc.",
      "form": "8-K",
      "filed": "2026-10-09",
      "period": "2026-10-08",
      "items": [
        {
          "item": "4.02",
          "title": "Non-Reliance on Previously Issued Financial Statements"
        }
      ],
      "url": "https://www.sec.gov/Archives/edgar/data/1842556/000121390026108614/0001213900-26-108614-index.htm",
      "text": "Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Reviews\n\nEON Resources Inc. (the\n“Company”) determined an error in the calculation of depletion, depreciation and amortization expense for the fourth quarter\nof the fis..."
    },
    {
      "accession": "0001493152-26-046278",
      "cik": 1673481,
      "company": "Sports Entertainment Gaming Global Corp",
      "form": "8-K",
      "filed": "2026-10-08",
      "period": "2026-09-25",
      "items": [
        {
          "item": "4.02",
          "title": "Non-Reliance on Previously Issued Financial Statements"
        },
        {
          "item": "8.01",
          "title": "Other Events"
        }
      ],
      "url": "https://www.sec.gov/Archives/edgar/data/1673481/000149315226046278/0001493152-26-046278-index.htm",
      "text": null,
      "textError": "'item 4-2 not found in this 8-K'"
    }
  ]
}

The same feed without text, for fast listing

Skips document extraction. total gives the number of matching 8-Ks.

curl -H "Authorization: Bearer $SECFEED_KEY" \
  "https://secfeedapi.com/v1/form-8k/restatements?size=5&text=false"
import os, requests

r = requests.get(
    "https://secfeedapi.com/v1/form-8k/restatements",
    params={'size': '5', 'text': 'false'},
    headers={"Authorization": f"Bearer {os.environ['SECFEED_KEY']}"},
    timeout=60,
)
r.raise_for_status()
print(r.json())
{
  "total": 664,
  "filings": [
    {
      "accession": "0001213900-26-108614",
      "cik": 1842556,
      "company": "EON Resources Inc.",
      "form": "8-K",
      "filed": "2026-10-09",
      "period": "2026-10-08",
      "items": [
        {
          "item": "4.02",
          "title": "Non-Reliance on Previously Issued Financial Statements"
        }
      ],
      "url": "https://www.sec.gov/Archives/edgar/data/1842556/000121390026108614/0001213900-26-108614-index.htm"
    },
    {
      "accession": "0001493152-26-046278",
      "cik": 1673481,
      "company": "Sports Entertainment Gaming Global Corp",
      "form": "8-K",
      "filed": "2026-10-08",
      "period": "2026-09-25",
      "items": [
        {
          "item": "4.02",
          "title": "Non-Reliance on Previously Issued Financial Statements"
        },
        {
          "item": "8.01",
          "title": "Other Events"
        }
      ],
      "url": "https://www.sec.gov/Archives/edgar/data/1673481/000149315226046278/0001493152-26-046278-index.htm"
    }
  ]
}

Item 4.02 filings through the general 8-K endpoint

Same filings, without text unless you add text=true.

curl -H "Authorization: Bearer $SECFEED_KEY" \
  "https://secfeedapi.com/v1/form-8k?item=4.02&size=2"
import os, requests

r = requests.get(
    "https://secfeedapi.com/v1/form-8k",
    params={'item': '4.02', 'size': '2'},
    headers={"Authorization": f"Bearer {os.environ['SECFEED_KEY']}"},
    timeout=60,
)
r.raise_for_status()
print(r.json())
{
  "total": 664,
  "filings": [
    {
      "accession": "0001213900-26-108614",
      "cik": 1842556,
      "company": "EON Resources Inc.",
      "form": "8-K",
      "filed": "2026-10-09",
      "period": "2026-10-08",
      "items": [
        {
          "item": "4.02",
          "title": "Non-Reliance on Previously Issued Financial Statements"
        }
      ],
      "url": "https://www.sec.gov/Archives/edgar/data/1842556/000121390026108614/0001213900-26-108614-index.htm"
    },
    {
      "accession": "0001493152-26-046278",
      "cik": 1673481,
      "company": "Sports Entertainment Gaming Global Corp",
      "form": "8-K",
      "filed": "2026-10-08",
      "period": "2026-09-25",
      "items": [
        {
          "item": "4.02",
          "title": "Non-Reliance on Previously Issued Financial Statements"
        },
        {
          "item": "8.01",
          "title": "Other Events"
        }
      ],
      "url": "https://www.sec.gov/Archives/edgar/data/1673481/000149315226046278/0001493152-26-046278-index.htm"
    }
  ]
}

Response fields

FieldTypeMeaning
totalintegerNumber of 8-K filings with this item in the selected range.
filings[].accessionstringAccession number of the 8-K or 8-K/A.
filings[].cikintegerFiler CIK.
filings[].companystringCompany name from the EDGAR index.
filings[].formstring8-K or 8-K/A.
filings[].filedstringFiling date, YYYY-MM-DD.
filings[].periodstring or nullDate of the earliest event reported (period of report), YYYY-MM-DD.
filings[].items[]arrayEvery item the 8-K reports, not only the one you filtered on. Each entry has item (for example 4.02) and title.
filings[].urlstringURL of the filing index page on sec.gov.
filings[].textstring or nullText of the filtered item, extracted from the 8-K. Present on the item feeds by default; null when text=false or when extraction failed.
filings[].textErrorstringOnly present when the item text could not be extracted, with the reason.

8-K item numbers

ItemTitle
1.01Entry into a Material Definitive Agreement
1.02Termination of a Material Definitive Agreement
1.03Bankruptcy or Receivership
1.04Mine Safety
1.05Material Cybersecurity Incidents
2.01Completion of Acquisition or Disposition of Assets
2.02Results of Operations and Financial Condition
2.03Creation of a Direct Financial Obligation
2.04Triggering Events That Accelerate a Financial Obligation
2.05Costs Associated with Exit or Disposal Activities
2.06Material Impairments
3.01Notice of Delisting or Failure to Satisfy a Listing Rule
3.02Unregistered Sales of Equity Securities
3.03Material Modification to Rights of Security Holders
4.01Changes in Registrant's Certifying Accountant
4.02Non-Reliance on Previously Issued Financial Statements
5.01Changes in Control of Registrant
5.02Departure or Appointment of Directors or Officers; Compensatory Arrangements
5.03Amendments to Articles or Bylaws
5.04Temporary Suspension of Trading Under Employee Benefit Plans
5.05Amendments to the Code of Ethics
5.06Change in Shell Company Status
5.07Submission of Matters to a Vote of Security Holders
5.08Shareholder Director Nominations
6.01ABS Informational and Computational Material
7.01Regulation FD Disclosure
8.01Other Events
9.01Financial Statements and Exhibits

How to

How do I get Item 4.02 non-reliance filings for one company?

Add cik. Look up a CIK from a ticker with /v1/mapping/ticker.

curl -H "Authorization: Bearer $SECFEED_KEY" \
  "https://secfeedapi.com/v1/form-8k/restatements?cik=1842556"
How do I limit results to a date range?

Use startDate and endDate on the filing date.

curl -H "Authorization: Bearer $SECFEED_KEY" \
  "https://secfeedapi.com/v1/form-8k/restatements?startDate=2026-09-01&endDate=2026-09-30&text=false"
How do I count filings quickly?

Set text=false and size=1, then read total.

curl -H "Authorization: Bearer $SECFEED_KEY" \
  "https://secfeedapi.com/v1/form-8k/restatements?text=false&size=1"
How do I page through more than 100 results?

size is capped at 100; increase from by the page size for each request.

curl -H "Authorization: Bearer $SECFEED_KEY" \
  "https://secfeedapi.com/v1/form-8k/restatements?text=false&size=100&from=100"
Why is text null with a textError on some rows?

The extractor could not find the item heading in that 8-K's main document, for example when the item is only in an exhibit or uses unusual formatting. Open url to read the filing.

curl -H "Authorization: Bearer $SECFEED_KEY" \
  "https://secfeedapi.com/v1/form-8k/restatements?size=10"
How do I see which other items an 8-K reported?

items lists every item in the filing, so you can spot combinations such as a 9.01 exhibit list.

curl -H "Authorization: Bearer $SECFEED_KEY" \
  "https://secfeedapi.com/v1/form-8k/restatements?text=false&size=10"
Can I query several items at once?

Call /v1/form-8k once per item, or scan /v1/form-8k without item and filter on items yourself.

curl -H "Authorization: Bearer $SECFEED_KEY" \
  "https://secfeedapi.com/v1/form-8k?size=20"
Does the feed include amendments?

Yes. 8-K/A filings that report the item are included; check form.

curl -H "Authorization: Bearer $SECFEED_KEY" \
  "https://secfeedapi.com/v1/form-8k/restatements?text=false&size=20"
How far back does the item data go?

Item history currently starts in mid 2024 while older 8-Ks are classified. Use full-text search for older item text.

curl -H "Authorization: Bearer $SECFEED_KEY" \
  "https://secfeedapi.com/v1/form-8k/restatements?text=false&size=1"
How do I tell whether the auditor or the company concluded statements are unreliable?

Item 4.02 has two parts: (a) the board or management concluded, (b) the auditor advised. Read text for which part the filing answers.

curl -H "Authorization: Bearer $SECFEED_KEY" \
  "https://secfeedapi.com/v1/form-8k/restatements?size=5"

Errors

See also the error codes every endpoint shares.

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