Restatements API: 8-K Item 4.02 non-reliance on previously issued financials
Every 8-K Item 4.02: companies telling investors that earlier financial statements should no longer be relied on, with the full disclosure.
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']}"},
)
print(r.json())Overview
Item 4.02 is filed when a company or its auditor concludes that previously issued financial statements should no longer be relied upon because of an error. It is the formal start of a restatement.
The item describes the periods affected, the nature of the error and whether the audit committee discussed it with the auditor. This feed delivers every Item 4.02 filing with that text.
What you get
Built for developers who would rather not parse EDGAR.
The feed returns 8-K and 8-K/A filings that report Item 4.02, newest first, classified from the EDGAR header of every filing.
Each result carries the text of the item itself, cut out of the filing by the Section Extractor, ready to read or send to an LLM.
The items array lists everything else in the same filing, such as 9.01 exhibits or a 7.01 Reg FD release.
Narrow by cik, startDate and endDate. Combine with the real-time stream to react the day it is filed.
Endpoints
Authenticate with Authorization: Bearer YOUR_KEY. Responses are JSON.
8-K Item 4.02 feed with the item text.
Parameters: cik, startDate, endDate
8-K filings classified by item, with item text on request.
Parameters: item (1.01...9.01), cik, startDate, endDate, text=true
Response fields
The main fields in every result. The raw filing data is always one level down.
| Field | Meaning |
|---|---|
accession, cik, company | The filing and the company that filed it. |
form, filed, period | 8-K or 8-K/A, filing date and the date of the event reported. |
items | Every item in the filing as {item, title}, for example 4.01 Changes in Registrant's Certifying Accountant. |
url | The filing index page on EDGAR. |
text | The item's text, extracted from the filing (item feeds include it; on /v1/form-8k pass text=true). |
Use cases
- Screen for companies starting restatements
- Research accounting quality and error types
- Pair with auditor changes and AAERs
- Alert on non-reliance in holdings
Datasets behind this API
The SEC forms this API reads, with live filing counts.
FAQ
What is a non-reliance 8-K?
An 8-K under Item 4.02 that tells investors previously issued financial statements contain an error and should not be relied on.
Who decides non-reliance?
The board, audit committee or authorized officers (4.02(a)), or the company is told by its auditor (4.02(b)).
Try the Restatements free
500 API calls a month on the free plan. No sales call.