Form 8-K Item 4.02 Structured Data API

To find every company that has filed an Item 4.02 non-reliance disclosure, query the /form-8k endpoint for filings where the Item 4.02 structured data is present and the company explicitly indicates that a restatement is required. The first condition is that the item4_02 object exists on the filing, and the second is that the restatement flag is set (item4_02.restatementIsNecessary should be true).

Each matching item in the response is one disclosure, with the issuer identified by company name (companyName), trading symbol (ticker), and Central Index Key (cik). Pair this with a date filter on filedAt if you want to constrain to a recent window.

To pull every non-reliance disclosure for one company by its trading symbol, query the /form-8k endpoint with two conditions: the Item 4.02 object exists on the filing (item4_02 should be present) and the trading symbol matches (ticker should be AEON, for example). The trading symbol used is the one recorded at the time the filing was indexed.

The response returns the structured Item 4.02 data for each matching 8-K. Sort by filing date (filedAt) descending to see the most recent disclosure first, or ascending to walk the company's restatement history from the beginning.

To look up a specific non-reliance disclosure by its SEC accession number, query the /form-8k endpoint where the accession number matches the value you have on hand. The value of accessionNo should be the exact accession number string, for example 0001837607-24-000047.

Accession numbers are unique per filing, so the response contains a single item. From there you have access to the full structured Item 4.02 object including the key components of the disclosure (item4_02.keyComponents), the affected reporting periods (item4_02.affectedReportingPeriods), and the event classification (item4_02.eventClassification).

To retrieve every non-reliance disclosure filed in a particular calendar year, query the /form-8k endpoint for filings where Item 4.02 data is present and the filing date falls inside the year of interest. The value of filedAt should be between 2022-01-01 and 2022-12-31 for the 2022 calendar year, and item4_02 should be present so you only get filings that actually contain a non-reliance disclosure.

If the year contains more than 50 hits, increment from by size to paginate through the results. If the year exceeds the 10,000 result cap, narrow further by chunking on filedAt into months or quarters.

To find restatements where the company explicitly states that net income decreased as a result of the correction, query the /form-8k endpoint where the net-income-decreased flag is set. The value of item4_02.netIncomeDecreased should be true.

This flag is only set when management explicitly says net income was lowered, so filings where the impact is still under review (item4_02.impactYetToBeDetermined is true) typically will not appear. If you also want the magnitude of the adjustment when available, read item4_02.netIncomeAdjustment from each result, which holds the dollar figure as a string such as $348.0 million.

To separate restatements where revenue went up from those where it went down, run two queries against the /form-8k endpoint. For downward revisions, the value of item4_02.revenueDecreased should be true. For upward revisions, the value of item4_02.revenueIncreased should be true.

The two flags are not mutually exclusive — a single restatement that spans multiple periods can have one period revised upward and another revised downward, in which case both flags are true on the same record. When the company discloses the magnitude of the change, the dollar amount appears as a string on item4_02.revenueAdjustment (for example $1.2 billion).

To pick out restatements that came packaged with a material-weakness admission, query the /form-8k endpoint where the material weakness flag is set on the Item 4.02 data. The value of item4_02.materialWeaknessIdentified should be true.

The matching filings list the issuer in companyName, ticker, and cik, and the nature of the control problem is generally reflected in the narrative on item4_02.keyComponents and in the list of underlying causes on item4_02.identifiedIssues. Combine with filedAt to limit to a time window when looking at trends.

To list non-reliance disclosures where management explicitly says the dollar effect has not yet been quantified, query the /form-8k endpoint where the impact-undetermined flag is set on the Item 4.02 data. The value of item4_02.impactYetToBeDetermined should be true.

For these filings the dollar-amount fields (item4_02.netIncomeAdjustment, item4_02.revenueAdjustment) are typically empty strings, and the prose under item4_02.impactOfError will usually describe what is unknown rather than give a number. Pair with companyName, ticker, and filedAt to monitor whether quantification follows in a later amendment.

To find non-reliance disclosures that name the external auditors as the party who flagged the issue, query the /form-8k endpoint where the identified-by array on the Item 4.02 data contains the auditor entry. The value of item4_02.identifiedBy should include Auditors.

The item4_02.identifiedBy field is an array, and the same filing can credit more than one party (for example both the company and its auditors), so a match here means the auditors were at least one of the discoverers. To exclude cases where management was the original discoverer, also require that the array does not contain Company.

To locate restatements that were prompted by the SEC rather than by the company or its auditors, query the /form-8k endpoint where the identified-by array on the Item 4.02 data contains the SEC entry. The value of item4_02.identifiedBy should include SEC.

These cases typically follow staff comments or discussions with the Office of the Chief Accountant. The narrative on item4_02.keyComponents usually describes the interaction with the SEC, and the underlying problem is summarised in item4_02.identifiedIssues and item4_02.reasonsForRestatement.

To retrieve only amended non-reliance disclosures, query the /form-8k endpoint where the form type is the amendment variant. The value of formType should be 8-K/A, and item4_02 should be present so you exclude amendments that do not touch Item 4.02.

An 8-K/A is filed to correct or supplement an earlier 8-K, so the matching results typically refine the prior disclosure — for example by adding the dollar magnitude on item4_02.netIncomeAdjustment or item4_02.revenueAdjustment, by toggling item4_02.impactYetToBeDetermined from true to false, or by expanding the list under item4_02.affectedReportingPeriods.

To narrow Item 4.02 results to a single audit firm, query the /form-8k endpoint where the auditors array on the Item 4.02 data contains the firm's exact name. The value of item4_02.auditors should include KPMG LLP, for example.

The item4_02.auditors field is an array of firm names as they appear in the disclosure text, so exact spelling matters (KPMG LLP, Ernst & Young LLP, Grant Thornton LLP, PricewaterhouseCoopers LLP). Some filings name more than one firm — for instance a predecessor and successor auditor — and any of the listed firms will produce a match.

To search for restatements that touched a particular financial-statement line item, query the /form-8k endpoint where the affected-line-items array contains the label of interest. The value of item4_02.affectedLineItems should include Inventory to find inventory-related restatements, or Revenue for revenue-related ones.

The item4_02.affectedLineItems field is an array of human-readable line-item names taken from the disclosure (for example Inventory, Cost of Sales, Goodwill, Stock-based Compensation Expense, Cash flows from operating activities). Because labels vary across filings, you may need wildcard variants or multiple terms to catch all phrasings of the same concept.

To find non-reliance disclosures that turn on stock option accounting, query the /form-8k endpoint by searching the identified-issues array or the event classification for stock-option language. The value of item4_02.identifiedIssues should match a stock-option phrasing (such as stock option* to catch variations like Incorrect accounting measurement dates for stock options), or the value of item4_02.eventClassification should contain a stock-option phrase (such as Financial Restatement Due to Stock Option Accounting Errors).

The event classification is a short, normalised category written for each disclosure, so it tends to be the cleaner filter. The identified-issues array carries the company's own wording of the underlying problem and works well as a secondary check or as a full-text fallback.

To filter for restatements the company itself describes as material, query the /form-8k endpoint where the materiality flag on the Item 4.02 data is set. The value of item4_02.impactIsMaterial should be true.

This flag is only set when the disclosure explicitly characterises the impact as material — it is not inferred. Filings where the company says the reclassification has no effect on the income statement or balance sheet typically leave the flag at false, even when a restatement is technically required. Combine with item4_02.netIncomeAdjustment or item4_02.revenueAdjustment when you want the dollar context as well.

To look up every restatement that affected a particular reporting period, query the /form-8k endpoint where the affected-reporting-periods array contains the period label. The value of item4_02.affectedReportingPeriods should include FY 2023 for a full fiscal year, or Q3 2023 for a single quarter.

The item4_02.affectedReportingPeriods array uses fiscal-period labels in the form Q1 2024, Q2 2024, FY 2024, and so on. A single restatement often covers multiple periods, so matching on one period typically returns filings that also restate adjacent quarters or prior fiscal years.

To find restatements where the company has disclosed a specific dollar net-income adjustment, query the /form-8k endpoint where the net-income-adjustment string on the Item 4.02 data is present and non-empty. The field item4_02.netIncomeAdjustment should exist and should not be the empty string.

The field is stored as a free-text string preserving the company's own phrasing (for example $348.0 million), so once you have results you parse the string client-side to extract a numeric magnitude. Pairing this with item4_02.netIncomeDecreased or item4_02.netIncomeIncreased tells you the direction of the adjustment.

To retrieve disclosures bucketed by their general event category, query the /form-8k endpoint where the event-classification field on the Item 4.02 data matches the category you want. The value of item4_02.eventClassification should be the classification string, for example Financial Restatement Due to Errors in Fair Value Calculation of Contingent Liability or any other classification of interest.

The item4_02.eventClassification field is a short, normalised string written per filing (other examples include Financial Restatement Due to Stock Option Accounting Errors, Financial Restatement Due to Multiple Accounting Errors, and Financial Restatement Due to Incorrect Classification of Debt Issuance Costs). For a list of categories present in a window, pull a date range and group results client-side on this field.

To find 8-K filings that bundle a non-reliance disclosure with an executive-departure or officer-change announcement, query the /form-8k endpoint for filings whose items array contains both Item 4.02 and Item 5.02 entries. The value of items should include an entry starting with Item 4.02 and also an entry starting with Item 5.02.

The items field is an array of human-readable item labels (for example Item 4.02: Non-Reliance on Previously Issued Financial Statements... and Item 5.02: Departure of Directors or Certain Officers...). Bundled filings often signal that a CFO or controller change was triggered by the same accounting issue that forced the restatement.

To locate non-reliance disclosures filed in the same 8-K as an earnings release, query the /form-8k endpoint for filings whose items array contains both Item 2.02 and Item 4.02 entries. The value of items should include an entry starting with Item 2.02 (Results of Operations and Financial Condition) and also an entry starting with Item 4.02, and the item4_02 object should be present.

The items field carries the full Item label for each event in the filing. Combining results-of-operations with a non-reliance disclosure typically signals that the company is announcing a quarter while at the same time withdrawing reliance on prior periods.

To paginate beyond the first page of results, call the /form-8k endpoint repeatedly with the same query and advance the from offset by the value of size on each call. With the default page size of 50, set from to 0 for the first page, 50 for the second, 100 for the third, and so on. The maximum page size is 50 and the maximum cumulative offset is 10,000.

If your query matches more than 10,000 disclosures you cannot reach the rest by simply incrementing from further. Instead, split the search universe into smaller chunks on the filedAt field — for example one query per month or per quarter — and paginate within each chunk.

To reverse the default ordering and walk results from oldest to newest, call the /form-8k endpoint with a sort directive that orders by filing date ascending. The sort array should contain one object that sorts on filedAt with order set to asc.

The default order is descending on filedAt (most recent first), so this is the only change needed when you want chronological order from the beginning. You can sort on any of the response fields the same way — for example sorting on periodOfReport instead of filedAt if you want to order by the event date rather than the filing date.

To export every non-reliance disclosure for one company by its Central Index Key, query the /form-8k endpoint where the CIK matches and the Item 4.02 object is present. The value of cik should be the company's CIK (for example 1837607 for AEON Biopharma, with leading zeros removed), and item4_02 should exist on the filing.

The CIK is the most reliable identifier because, unlike ticker, it does not change when a company rebrands or relists. Paginate by incrementing from by size (50 per page) until the result set is exhausted; companies will rarely have more than a handful of Item 4.02 filings in their entire history.

To systematically download every non-reliance disclosure over a multi-year window when the total exceeds the 10,000 result cap, split the window into smaller date chunks on filedAt and exhaust each chunk before moving to the next. For each chunk, query the /form-8k endpoint where item4_02 is present and the value of filedAt falls inside the chunk (for example between 2022-01-01 and 2022-01-31 for January 2022), then paginate inside that chunk by incrementing from by size until the returned page is empty or the 10,000 limit is reached.

Monthly chunks are usually small enough to stay well under the cap, but if a single month still exceeds it, narrow further to weeks or days. Keep sort consistent across chunks (typically ascending on filedAt) so you can resume cleanly if a job interrupts.

To rank audit firms by how often they appear on Item 4.02 disclosures over a given period, pull the full set of filings for that period from the /form-8k endpoint and aggregate on the auditor names client-side. The value of filedAt should fall inside your period of interest, and item4_02 should be present so you only count actual non-reliance disclosures.

For each returned filing, iterate over item4_02.auditors (an array of firm names such as KPMG LLP, Ernst & Young LLP, Grant Thornton LLP, PricewaterhouseCoopers LLP) and increment a counter per firm. Sorting the counter map by value gives you the ranking. Use date chunking with pagination on from and size to gather the full set for windows that exceed the 10,000 cap.

To quantify how many restatements in a year were attributable to each discoverer, pull all Item 4.02 disclosures for the year from the /form-8k endpoint and bucket them client-side on the identified-by array. The value of filedAt should fall between 2023-01-01 and 2023-12-31 (or whichever year you want), and item4_02 should be present.

For each returned filing, look at item4_02.identifiedBy, which contains one or more of Company, Auditors, and SEC. Maintain three counters and increment each one when the corresponding value appears. Because the array can list more than one party for a single disclosure, the totals will overlap; you can additionally maintain a counter for filings where only one party is listed to track exclusive credit.

To build a monthly time series of restatements that admit a material weakness, pull the matching filings from the /form-8k endpoint and bucket them on the filing month client-side. The value of item4_02.materialWeaknessIdentified should be true, and the value of filedAt should fall inside your overall window.

Iterate month by month (for example one query per month with filedAt between the first and last day of that month), counting the number of returned items. Pagination on from and size lets you exhaust each month when it exceeds 50 hits. The output is a {month, count} series you can chart or feed into trend analysis.

To find non-reliance disclosures that mention a specific accounting topic in their narrative, run a full-text search against the /form-8k endpoint over the narrative fields on the Item 4.02 data. Search the key-components prose (item4_02.keyComponents) and the reasons-for-restatement array (item4_02.reasonsForRestatement) for phrases such as revenue recognition or contingent liability.

These fields hold the company's own wording, so wildcard variants and synonyms broaden recall — for example searching for both contingent liability and contingent liabilities. For a more structured match, intersect the narrative search with the line-item or event-classification fields (item4_02.affectedLineItems, item4_02.eventClassification) when the topic maps cleanly to one of those categories.

To detect restatements where both net income and revenue were revised downward in the same disclosure, query the /form-8k endpoint where both downward-revision flags are set on the Item 4.02 data. The value of item4_02.netIncomeDecreased should be true and the value of item4_02.revenueDecreased should be true.

When both flags are set on one filing, the company is signalling that the correction reduced the top line and pulled the bottom line down with it. For the dollar magnitudes when disclosed, read item4_02.netIncomeAdjustment and item4_02.revenueAdjustment from each result; the strings preserve the company's original phrasing such as $348.0 million or $1.2 billion.

To find non-reliance disclosures where the event date sits far before the filing date, pull the filings from the /form-8k endpoint and compute the gap between the two date fields client-side. The value of periodOfReport is the date the underlying event occurred (for example, the day the audit committee concluded the prior statements should no longer be relied upon), and the value of filedAt is the date the 8-K was accepted by EDGAR.

For each returned filing, subtract periodOfReport from filedAt and keep the ones whose gap exceeds your threshold (for example more than four business days, which is the standard 8-K filing window). A consistently large gap can indicate slow disclosure of material accounting issues, and pairing the gap with item4_02.impactIsMaterial or item4_02.materialWeaknessIdentified sharpens that signal.