8-K Item 4.02: Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
What it discloses. The company or its auditor concluded that previously issued financial statements should no longer be relied on because of an error.
What to read. Which periods are affected, what the error is, and when restated financial statements are expected.
How to read an 8-K in 10 minutes · Official Form 8-K instructions (SEC)