Track 8-K Item 4.02 restatements

List every 8-K Item 4.02 non-reliance filing, read why previously issued financial statements can no longer be relied on, and spot related items.

When a company concludes that financial statements it already filed should no longer be relied upon, it must say so in a Form 8-K under Item 4.02, "Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review." The filing is due within four business days. It names the periods affected and describes the error, and Item 4.02(b) covers the case where the auditor, rather than the company, raised the issue.

Item 4.02 filings are rare (a few dozen a quarter) and they usually precede amended 10-K or 10-Q filings, so they are a useful feed for accounting research, audit work and credit monitoring.

List recent Item 4.02 filings

GET /v1/form-8k/restatements is the Item 4.02 feed. It returns each filing with its full item list and the extracted Item 4.02 text.

import os
import requests

BASE = "https://secfeedapi.com"
HEADERS = {"Authorization": f"Bearer {os.environ['SECFEED_KEY']}"}

r = requests.get(f"{BASE}/v1/form-8k/restatements", params={"startDate": "2026-07-01", "size": 100}, headers=HEADERS, timeout=120)
r.raise_for_status()
data = r.json()
print("Item 4.02 filings since 2026-07-01:", data["total"])
print()
for f in data["filings"][:10]:
    other = [i["item"] for i in f["items"] if i["item"] not in ("4.02", "9.01")]
    print(f"{f['filed']}  {f['company'][:38]:<38}  also: {', '.join(other) or '-'}")

Output:

Item 4.02 filings since 2026-07-01: 28

2026-10-09  EON Resources Inc.                      also: -
2026-10-08  Sports Entertainment Gaming Global Cor  also: 8.01
2026-10-02  GlobalTech Corp                         also: 2.02
2026-09-25  Feel The World, Inc.                    also: -
2026-09-21  Optimum Communications, Inc.            also: 2.02
2026-09-16  Nuburu, Inc.                            also: -
2026-09-09  SDR Drone, Inc.                         also: -
2026-08-31  Breeze Acquisition Corp. II             also: -
2026-08-24  Brownie's Marine Group, Inc             also: -
2026-08-24  Northann Corp.                          also: 4.01

The "also" column shows other items in the same filing. A restatement filed together with Item 2.02 usually means the company announced results and the correction at the same time. Item 4.01 alongside 4.02, as with Northann Corp. above, means the company also changed auditors in the same filing.

Read the disclosure

Each feed row includes text, the Item 4.02 section extracted from the filing. Pull out the periods it names to know which reports will be amended:

import os
import re
import requests

BASE = "https://secfeedapi.com"
HEADERS = {"Authorization": f"Bearer {os.environ['SECFEED_KEY']}"}

r = requests.get(f"{BASE}/v1/form-8k/restatements", params={"startDate": "2026-07-01"}, headers=HEADERS, timeout=120)
data = r.json()
f = next(x for x in data["filings"] if x.get("text") and len(x["text"]) > 400)
print(f["company"], f["filed"])
text = re.sub(r"\s+", " ", f["text"])
print(text[:700])
periods = sorted(set(re.findall(r"(?:year|quarter|period)s? ended ([A-Z][a-z]+ \d{1,2}, \d{4})", text)))
print()
print("Periods named in the text:", periods[:6])

Output:

EON Resources Inc. 2026-10-09
Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Reviews EON Resources Inc. (the “Company”) determined an error in the calculation of depletion, depreciation and amortization expense for the fourth quarter of the fiscal year ended December 31, 2025 in its annual report on Form 10-K for the year ended December 31, 2025 filed with the U.S. Securities Exchange Commission (the “SEC”) on September 28, 2026 (the “2025 Form 10-K”). The depletion, depreciation and amortization expense for the fiscal year ended December 31, 2025 was overstated by $3,540,000 and the net loss decreased by $2,632,000 (an increase in overall earnings for the 

Periods named in the text: ['December 31, 2025']

The text tells you the error (here, depletion, depreciation and amortization expense for the fourth quarter), the amount, and the report affected. Extracting the "year ended" and "quarter ended" phrases gives you a list of periods to watch for 10-K/A or 10-Q/A filings.

Watch for the amendments

Once you know the periods, search for the amended reports with the Filing Query API:

cik:1842556 AND formType:("10-K/A", "10-Q/A") AND filedAt:[2026-10-09 TO *]

Running that query on a schedule tells you when the restated financial statements land.

Next steps

• Restatements feed (Item 4.02)
• Auditor changes (Item 4.01)
• Filing Section Extractor for any 8-K item as text
• Form 8-K dataset
• API reference