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4610 Non-Reliance on previously issued financial statements [Item 4.02(a) Form 8-K]
us SEC - Financial Reporting Manual
4610.1 An Item 4.02(a) Form 8-K should be filed when a registrant's board of directors, committee of the board, or board authorized officer(s) concludes any previously issued financial statements should no longer be relied upon due to an accounting error.
4610.2 [Reserved]
4610.3 The staff believes that filing an Item 4.02(a) Form 8-K without also filing an Item 4.02(b) Form 8-K would be acceptable unless the auditor's conclusion that the financial statements can no longer be relied on relates to a different error or matter from that which triggered the registrant's filing under Item 4.02(a) Form 8-K. See the Division of Corporation Finance's C&DIs for Exchange Act Form 8-K, Question 115.01.
4610.4 The Form 8-K should disclose:
- The date that the registrant concluded the financial statements should no longer be relied upon and identify the financial statements and years or periods covered that should no longer be relied upon;
- A description of the facts underlying the conclusion to the extent known to the registrant at the time of filing; and
- Whether the audit committee, or the board of directors in the absence of an audit committee, or authorized officer(s), discussed the disclosed matters with the registrant's independent accountant.
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