SEC Form 8-K Item 4.02: Non-Reliance on Previously Issued Financial Statements

What this item covers, when public companies must file it, and the most recent real filings reporting it.

What Item 4.02 requires

A registrant filing under Item 4.02 of Form 8-K is reporting non-reliance on previously issued financial statements. The 8-K is the "current report" that public companies use to disclose material events between quarterly filings; each item code targets a specific category of event.

Filers don't always classify events correctly: material cybersecurity incidents that should trigger Item 1.05 sometimes get filed under the catch-all Item 8.01, and material officer departures that should be 5.02 occasionally hide there too. Reading the body text — not just trusting the filer-reported item code — is how you catch buried news.

Recent 4.02 filings

Track Item 4.02 filings via API

curl -H "X-API-Key: ff_live_..." \
  "https://filingfirehose.com/v1/filings/8-k?items=4.02&limit=10"

The endpoint returns parsed 8-K records including filer_reported_items, detected_items (from body-text classification), and a suspected_buried_events map flagging items the filer didn't report but the body language suggests.

Related 8-K items

• Item 1.01 — Entry into a Material Definitive Agreement
• Item 1.02 — Termination of a Material Definitive Agreement
• Item 1.03 — Bankruptcy or Receivership
• Item 1.05 — Material Cybersecurity Incidents
• Item 2.01 — Completion of Acquisition or Disposition of Assets
• Item 2.02 — Results of Operations and Financial Condition
• Item 2.03 — Creation of a Direct Financial Obligation
• Item 2.04 — Triggering Events That Accelerate or Increase a Direct Financial Obligation
• Item 2.05 — Costs Associated with Exit or Disposal Activities
• Item 2.06 — Material Impairments
• Item 3.01 — Notice of Delisting or Failure to Satisfy a Continued Listing Rule
• Item 3.02 — Unregistered Sales of Equity Securities
• Item 3.03 — Material Modification to Rights of Security Holders
• Item 4.01 — Changes in Registrant's Certifying Accountant
• Item 5.01 — Changes in Control of Registrant
• Item 5.02 — Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers
• Item 5.03 — Amendments to Articles of Incorporation or Bylaws
• Item 5.07 — Submission of Matters to a Vote of Security Holders
• Item 5.08 — Shareholder Director Nominations
• Item 7.01 — Regulation FD Disclosure
• Item 8.01 — Other Events
• Item 9.01 — Financial Statements and Exhibits