# Financial Restatements - Form 8-K Item 4.02 API Reference | SEC API

> Complete API reference for financial restatements disclosed under Item 4.02 of Form 8-K. Every request parameter, every searchable field and every response attribute, with types, constraints and a live example response.

Source: https://sec-api.io/api-reference/form-8k-item-4-02

Material events

POST`https://api.sec-api.io/form-8k`

Search financial restatements disclosed under Item 4.02 of Form 8-K, the non-reliance on previously issued financial statements or on a related audit report. The text of each disclosure is converted to key/value JSON, so the affected reporting periods and line items, the reasons for the restatement, the auditors and the effect on net income and revenue are all searchable.

[Read the guide for this API →](https://sec-api.io/docs/form-8k-data-search-api)

## Authentication

Send the API key either as a header or as a query parameter. The header is preferred; the query parameter exists for cases where a header cannot be set, such as opening a URL directly in a browser.

Authorization: required header

The API key on its own. Do not prefix it with Bearer or any other word.

Example `Authorization: YOUR_API_KEY`

token: optional query parameter

The API key, appended to the URL. Use this only when a header is not possible.

## Request body

A JSON object. Content-Type must be application/json.

query: required string

The search expression in Lucene syntax. Every field listed under Searchable fields can be used, combined with AND, OR, NOT, ranges and wildcards.

Example `item4_02:* AND filedAt:[2022-01-01 TO 2022-12-31]`

from: string, Maximum 10000

Index of the first result to return, used for pagination. Increase it by the value of size to page through results. A query returns at most 10000 results, so narrow the search with a filedAt range when more disclosures match.

Default `"0"`

size: string, Maximum 50

Number of disclosures to return in one response.

Default `"50"`

sort: array of object

Sort order. Each item maps one field to an order object, for example [{ "filedAt": { "order": "desc" } }].

Default `[{ "filedAt": { "order": "desc" } }]`

order: string

Either asc or desc.

## Searchable fields

Every field below can be used inside query. 28 fields are searchable, and they match the structure of the objects returned in the response.

| Field | Description |
| --- | --- |
| `accessionNo` | Filing accession number |
| `formType` | Form type — "8-K" or "8-K/A" |
| `filedAt` | Date the filing was accepted by EDGAR |
| `periodOfReport` | Date of the disclosed event (YYYY-MM-DD) |
| `cik` | Issuer CIK (leading zeros removed) |
| `ticker` | Issuer ticker symbol at indexation |
| `companyName` | Issuer legal name |
| `items` | List of 8-K items disclosed (e.g. "Item 4.02:...") |
| `item4_02.identifiedBy` | Item 4.02 — who discovered the issue (Company / Auditors / SEC) |
| `item4_02.restatementIsNecessary` | Item 4.02 — restatement necessary (true/false) |
| `item4_02.impactIsMaterial` | Item 4.02 — error impact is material (true/false) |
| `item4_02.materialWeaknessIdentified` | Item 4.02 — material weakness identified (true/false) |
| `item4_02.netIncomeDecreased` | Item 4.02 — net income decreased (true/false) |
| `item4_02.netIncomeIncreased` | Item 4.02 — net income increased (true/false) |
| `item4_02.revenueDecreased` | Item 4.02 — revenue decreased (true/false) |
| `item4_02.auditors` | Item 4.02 — auditors involved |
| `item4_02.affectedReportingPeriods` | Item 4.02 — affected reporting periods (e.g. "Q1 2023") |
| `item4_02.eventClassification` | Item 4.02 — general event classification |
| `id` | Internal unique identifier of the item. |
| `item4_02.keyComponents` | Key components of the non-reliance disclosure, for example the company identified errors in previously issued financial statements related to deferred underwriting compensation. |
| `item4_02.identifiedIssues` | All identified issues, for example unexplained reconciling differences in inventory balances. |
| `item4_02.reasonsForRestatement` | Reasons for the restatement, for example misstated inventory or inaccurate and unsupported manual journal entries. |
| `item4_02.impactYetToBeDetermined` | True if the company states that the impact of the error is yet to be determined. |
| `item4_02.impactOfError` | Impact of the error, for example income before income taxes was overstated by approximately $5 to $7 million for FY 2023. |
| `item4_02.affectedLineItems` | Affected line items of the income statement, balance sheet or cash flow statement, for example Inventory and Cost of Sales. |
| `item4_02.netIncomeAdjustment` | Magnitude of the net income adjustment when it is disclosed, for example $348.0 million. |
| `item4_02.revenueIncreased` | True if the company states that revenue increased as a result of the restatement. This field is not mutually exclusive with revenueDecreased. |
| `item4_02.revenueAdjustment` | Magnitude of the revenue adjustment when it is disclosed, for example $1.2 billion. |

## Response

A JSON object. Nested attributes are collapsed; expand one to see its fields.

total: object

How many disclosures matched the query.

value: integer

Number of matching disclosures, capped at 10000. A value of 10000 with relation gte means more than 10000 disclosures matched.

relation: string

Either eq, meaning value is exact, or gte, meaning value is a floor.

data: array of object

The matching disclosures, at most size per response. Each item holds the filing metadata and one object per extracted 8-K item.

id: string

Internal unique identifier of the item.

accessionNo: string

Accession number of the Form 8-K filing, for example 0001607062-24-000205.

formType: string

EDGAR form type, either 8-K or 8-K/A. A company may file an amended 8-K to add information to a previous disclosure.

filedAt: string

Date and time EDGAR accepted the filing, for example 2024-05-15T16:17:15-04:00.

periodOfReport: string

Date the event happened, YYYY-MM-DD. A company may identify an accounting error on 1 May 2024 and disclose it on 2 May 2024, in which case periodOfReport is 2024-05-01.

cik: string

Central Index Key of the issuer, leading zeros removed, for example 1862068.

ticker: optional string

Trading symbol of the issuer at the time the filing was indexed, for example TSLA.

companyName: string

Name of the issuer, for example Rubicon Technologies, Inc.

items: array of string

The items disclosed in the filing, for example Item 4.02 and Item 9.01. One 8-K filing can disclose several items, each a different event.

item4_02: optional object

Present when the filing discloses Item 4.02, non-reliance on previously issued financial statements or on a related audit report or completed interim review.

keyComponents: string

Key components of the non-reliance disclosure, for example the company identified errors in previously issued financial statements related to deferred underwriting compensation.

identifiedIssues: array of string

All identified issues, for example unexplained reconciling differences in inventory balances.

affectedReportingPeriods: array of string

Reporting periods that potentially require restatement, quarters or financial years, for example Q1 2023 and FY 2022.

identifiedBy: array of string

Who discovered the issue. Values are Company, Auditors and SEC. The SEC may have identified the error during a review and asked the company to disclose it.

restatementIsNecessary: boolean

True if a restatement of the previously disclosed financial statements is necessary.

reasonsForRestatement: array of string

Reasons for the restatement, for example misstated inventory or inaccurate and unsupported manual journal entries.

impactYetToBeDetermined: boolean

True if the company states that the impact of the error is yet to be determined.

impactOfError: string

Impact of the error, for example income before income taxes was overstated by approximately $5 to $7 million for FY 2023.

impactIsMaterial: boolean

True if the company states that the impact of the error is material.

materialWeaknessIdentified: boolean

True if the company disclosed a material weakness in its internal financial controls.

auditors: optional array of string

Auditors involved in the restatement process, for example PricewaterhouseCoopers LLP.

affectedLineItems: array of string

Affected line items of the income statement, balance sheet or cash flow statement, for example Inventory and Cost of Sales.

netIncomeDecreased: boolean

True if the company states that net income decreased as a result of the restatement.

netIncomeIncreased: boolean

True if the company states that net income increased as a result of the restatement. This field is not mutually exclusive with netIncomeDecreased, as both can be true when the restatement affected different periods.

netIncomeAdjustment: optional string

Magnitude of the net income adjustment when it is disclosed, for example $348.0 million.

revenueDecreased: boolean

True if the company states that revenue decreased as a result of the restatement.

revenueIncreased: boolean

True if the company states that revenue increased as a result of the restatement. This field is not mutually exclusive with revenueDecreased.

revenueAdjustment: optional string

Magnitude of the revenue adjustment when it is disclosed, for example $1.2 billion.

eventClassification: string

General classification of the event, for example Financial Restatement Due to Error in Recording Write-off of Acquired In-Process Research and Development.

## Status codes

|  |  |
| --- | --- |
| `200` | Success. The response holds total and data. |
| `400` | The request body could not be parsed, or the Lucene expression in query is malformed. |
| `403` | The API key is missing, or it is not valid. |
| `429` | Too many requests. Slow the request rate and retry. |
| `500` | Server error. Retry, and report it if it persists. |

## Request example

POST https://api.sec-api.io/form-8k

```json
{
  "query": "item4_02:*",
  "from": "0",
  "size": "50",
  "sort": [{ "filedAt": { "order": "desc" } }]
}
```

```python
from sec_api import Form_8K_Item_X_Api

form8KApi = Form_8K_Item_X_Api("YOUR_API_KEY")

response = form8KApi.get_data({
    "query": "item4_02:*",
    "from": "0",
    "size": "50",
    "sort": [{"filedAt": {"order": "desc"}}],
})
```

```javascript
import { form8KApi } from "sec-api";

form8KApi.setApiKey("YOUR_API_KEY");

const response = await form8KApi.getData({
  query: "item4_02:*",
  from: "0",
  size: "50",
  sort: [{ filedAt: { order: "desc" } }],
});
```

```bash
curl -X POST https://api.sec-api.io/form-8k \
  -H "Authorization: YOUR_API_KEY" \
  -H "Content-Type: application/json" \
  -d '{
    "query": "item4_02:*",
    "from": "0",
    "size": "50",
    "sort": [{ "filedAt": { "order": "desc" } }]
  }'
```

## Response example

200 OK · application/json

```json
{
  "total": { "value": 8546, "relation": "eq" },
  "data": [
    {
      "id": "1153464e0d82cd42a5773bede05220a8",
      "accessionNo": "0001765048-26-000002",
      "formType": "8-K",
      "filedAt": "2026-03-26T09:53:26-04:00",
      "periodOfReport": "2026-03-26",
      "cik": "1765048",
      "ticker": "GCGJ",
      "companyName": "GUOCHUN INTERNATIONAL INC.",
      "items": [
        "Item 4.02: Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review"
      ],
      "item4_02": {
        "keyComponents": "The Company determined that action should be taken to preclude reliance on previously issued unaudited condensed financial statements for the period ended September 30, 2025, due to an erroneously recorded amount in other general and administrative expenses. The financial statements have been restated to correct this error.",
        "identifiedIssues": [
          "Erroneously recorded amount in other general and administrative expenses"
        ],
        "affectedReportingPeriods": ["Q3 2025"],
        "identifiedBy": ["Company"],
        "restatementIsNecessary": true,
        "reasonsForRestatement": [
          "Erroneous recording of other general and administrative expenses"
        ],
        "impactYetToBeDetermined": true,
        "impactOfError": "Decrease in other general and administrative expenses of $8,250, with a corresponding increase in prepayments of $8,250.",
        "impactIsMaterial": false,
        "materialWeaknessIdentified": false,
        "affectedLineItems": [
          "Other General and Administrative Expenses",
          "Prepayments"
        ],
        "netIncomeDecreased": false,
        "netIncomeIncreased": false,
        "revenueDecreased": false,
        "revenueIncreased": false,
        "eventClassification": "Financial Restatement Due to Erroneous Recording in General and Administrative Expenses"
      }
    }
  ]
}
```