Restatement Filings API: List 8-Ks declaring non-reliance on previously issued financials (Item — SEC EDGAR

List 8-Ks declaring non-reliance on previously issued financials (Item 4.02) — the restatement red flag, market-wide with company, time and links. Use instead of filtering the 8-K tape for the rarest, highest-salience accounting event.

$0.02 per call — pay with prepaid card credits (Authorization: Bearer ck_live_…, packs from $1) or with USDC over x402: call it, get 402 with the price, retry signed. Failed calls are never charged.

How do you call it?

GET /v1/sec/8k/restatement — product id sec_8k_non_reliance. Over MCP, call answerpool_get with product_id=sec_8k_non_reliance.

curl "https://answerpool.io/v1/sec/8k/restatement?limit=25"

# with a prepaid credit key
curl -H "Authorization: Bearer ck_live_..." "https://answerpool.io/v1/sec/8k/restatement?limit=25"

Live call: https://answerpool.io/v1/sec/8k/restatement?limit=25 · JSON sample: /v1/samples/sec_8k_non_reliance

What does the answer look like?

A representative response, the same static sample served at /v1/samples/sec_8k_non_reliance.

events

{
 "as_of": "2026-09-16T21:47:51.984Z",
 "index_started_at": "2026-08-30T19:10:24.500Z",
 "since": "2026-08-31T00:00:00",
 "count": 1,
 "events": [
  {
   "event_id": "ev_1ad92b83b0f34717926c",
   "accession": "0001193125-26-393238",
   "cik": "0001814215",
   "ticker": "BURUW",
   "company": "Nuburu, Inc.",
   "form": "8-K",
   "event_type": "form_8k",
   "occurred_at": "2026-09-16",
   "flags": [
    "accounting_red_flag",
    "non_reliance_on_financials"
   ],
   "score": 1.0,
   "payload": {
    "items": [
     "4.02"
    ],
    "labels": [
     "non_reliance_on_financials"
    ]
   },
   "filing_url": "https://www.sec.gov/Archives/edgar/data/1814215/000119312526393238/0001193125-26-393238-index.htm"
  }
 ],
 "next_cursor": "2026-09-16",
 "refresh_after": "2026-09-17T11:15:00.000Z"
}

How fresh is it, and where does the data come from?

The fastest source behind this answer can change every 15 minutes, so every response carries a refresh_after timestamp — right now it would be 2026-09-17T11:15:00.000Z. Schedule the next call on that value rather than on a guess.

• SEC EDGAR (US federal public domain) — upstream: https://efts.sec.gov

Method version 0.1.0 · serving cache 1 day · every response carries a result_id you can resolve at /v1/provenance.

When should you use it?

Accounting-risk and short-research screens.

What you skip building

• item filtering
• polling

When should you not use it?

Auditor changes — that is Item 4.01.

Where else can you find this?

• Catalog entry (JSON, free)
• OpenAPI schema — input and output types, prices, the 402 flow
• llms.txt — every product in one plain-text document