{"filing":{"accession_number":"0001683168-26-005550","cik":"0001413891","ticker":"HWNI","company_name":"HIGH WIRE NETWORKS, INC.","form":"8-K","filing_date":"2026-07-15","report_date":null,"primary_document":"highwire_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1413891/000168316826005550/highwire_8k.htm"},"events":[{"id":18109,"run_id":16263,"accession_number":"0001683168-26-005550","anchor_item_number":"4.02","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.99,"summary":"The filing explicitly discloses that the Company's independent auditor advised that previously issued financial statements \"should no longer be relied upon\" due to errors in accounting for defaults on certain loans payable. The Company identified material errors totaling $1,376,890 in three quarterly periods (Q1, Q2, Q3 2025) that resulted in understated current portion of loans payable and unrecorded non-operating losses. The Company concluded these errors were material under FASB ASC 250, SAB No. 99, and SAB No. 108, and intends to file amended Form 10-Q/A filings to restate the affected financial statements. This is a classic financial restatement disclosure under Item 4.02.","company_name":"HIGH WIRE NETWORKS, INC.","ticker":"HWNI","filing_date":"2026-07-15","form":"8-K","submitted_at":null,"items":[{"id":16817,"accession_number":"0001683168-26-005550","item_number":"4.02","item_title":"Non-Reliance on Previously Issued","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.99,"reasoning":"The filing explicitly discloses that the Company's independent auditor advised that previously issued financial statements \"should no longer be relied upon\" due to errors in accounting for defaults on certain loans payable. The Company identified material errors totaling $1,376,890 in three quarterly periods (Q1, Q2, Q3 2025) that resulted in understated current portion of loans payable and unrecorded non-operating losses. The Company concluded these errors were material under FASB ASC 250, SAB No. 99, and SAB No. 108, and intends to file amended Form 10-Q/A filings to restate the affected financial statements. This is a classic financial restatement disclosure under Item 4.02.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-15T19:54:36.702348+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":16817,"accession_number":"0001683168-26-005550","item_number":"4.02","item_title":"Non-Reliance on Previously Issued","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.99,"reasoning":"The filing explicitly discloses that the Company's independent auditor advised that previously issued financial statements \"should no longer be relied upon\" due to errors in accounting for defaults on certain loans payable. The Company identified material errors totaling $1,376,890 in three quarterly periods (Q1, Q2, Q3 2025) that resulted in understated current portion of loans payable and unrecorded non-operating losses. The Company concluded these errors were material under FASB ASC 250, SAB No. 99, and SAB No. 108, and intends to file amended Form 10-Q/A filings to restate the affected financial statements. This is a classic financial restatement disclosure under Item 4.02.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-15T19:54:36.702348+00:00","company_name":"HIGH WIRE NETWORKS, INC.","ticker":"HWNI","filing_date":"2026-07-15"}]}