Filing Signals

Source: SEC EDGAR Compiled 2026-09-14 08:28 UTC All 21 checks passing

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Stablecoin Development Corp

CIK 1389545 SDEV·Pharmaceutical Preparations · All EDGAR filings ↗

Progression

  1. Auditor change 8-K
  2. Restatement 8-K +91d
  3. Material weakness 10-K/A +0d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Material weakness high Filing comparison

Stablecoin Development Corp reported a material weakness in internal control

Internal control reported effective Material weakness in internal control

Our management assessed the effectiveness of our internal control over financial reporting as of December 31, 2025, and identified a material weakness in our controls over the review of the contractual terms of our outstanding equity-linked financial instruments and the identification of triggering events under those instruments. As a result of this material weakness, our management concluded that our internal control over financial reporting and our disclosure controls and procedures were not effective as of…
Evidence
Current state
material_weakness
Current state label
Material weakness in internal control
Direction
newly reported
Prior filed
2026-03-19
Prior form
10-K
Prior state
effective
Prior state label
Internal control reported effective
Remediation stated
No
Severity
high
Source
Item 9A internal control conclusion, compared with the prior filing
Why
The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears.
Restatement SEC item code

Stablecoin Development Corp said previously issued financial statements should no longer be relied upon

Item 4.02(a) — management or the board reached the conclusion

Evidence
Item code
4.02
Item title
Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
Limb
a
Limb basis
filing says management or the board concluded
Limb label
Item 4.02(a) — management or the board reached the conclusion
Severity
normal
Source
SEC 8-K item code
Why
The company told investors that previously issued financial statements should no longer be relied upon.
Auditor change SEC item code

NovaBay Pharmaceuticals, Inc. reported a change in its independent accounting firm

Evidence
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Severity
normal
Source
SEC 8-K item code
Why
The company's independent registered accounting firm changed.
Formerly
NovaBay Pharmaceuticals, Inc.
Auditor change SEC item code

NovaBay Pharmaceuticals, Inc. reported a change in its independent accounting firm

Evidence
Disagreements disclosed
No
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Severity
normal
Source
SEC 8-K item code
Why
The company's independent registered accounting firm changed.
Formerly
NovaBay Pharmaceuticals, Inc.