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<div class="eyebrow">Uraion Labs · FinStruct v0.3.3 · browser profile v0.3.1</div>
<h1>Auditable local AI for <span>financial documents.</span></h1>
<p>Try a synthetic Item 4.02 example instantly or upload your own SEC filing. Core financial facts, controls disclosures, and six non-reliance fields are extracted in your browser with evidence, confidence, and explicit abstention. No file leaves this page.</p>
<div class="links"><a href="https://colab.research.google.com/github/arnavprabhu/uraion-finstruct/blob/main/notebooks/finstruct_item_402_quickstart.ipynb">Run Python in Colab</a><a href="https://github.com/arnavprabhu/uraion-finstruct/releases/tag/v0.3.3">v0.3.3 release</a><a href="https://huggingface.co/datasets/UraionLabs/FilingsBench">FilingsBench</a><a href="https://github.com/arnavprabhu/uraion-finstruct/blob/main/docs/non_reliance_temporal_audit_v0.2.md">Temporal audit</a><a href="https://huggingface.co/datasets/UraionLabs/FilingsBench/blob/main/non_reliance/review_template_starter.csv">Four-filing review</a></div>
<section class="card">
<label for="file">SEC primary filing HTML</label><input id="file" type="file" accept=".html,.htm,text/html">
<label for="url">Original SEC URL (needed for accession evidence)</label><input id="url" type="url" placeholder="https://www.sec.gov/Archives/edgar/data/…/filing.htm">
<label for="mode">Extraction profile</label><select id="mode"><option value="all">All supported profiles</option><option value="facts">Financial facts only</option><option value="controls">Controls disclosures only</option><option value="non_reliance">8-K Item 4.02 only</option></select>
<div class="button-row"><button id="sample" class="secondary" type="button">Try synthetic Item 4.02 example</button><button id="run" type="button" disabled>Extract locally</button></div><p class="status" id="status"></p>
<pre id="output">Choose a filing saved from sec.gov to begin.</pre>
<p class="note">The built-in example is a synthetic test fixture, not a benchmark record, external submission, or adoption signal. This compact browser profile predates the v0.3.2 temporal-audit fixes. It cannot enrich a missing filing date from the SEC Submissions API and may abstain where the measured Python path succeeds. The temporal set has accuracy null; narrative candidate labels remain pending independent review.</p>
</section>
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<ix:nonNumeric name="dei:DocumentType">8-K</ix:nonNumeric>
<h2>Item 4.02(a) Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.</h2>
<p>On April 15, 2024, the Audit Committee concluded that the Company's previously issued financial statements for the year ended December 31, 2023 should no longer be relied upon because of errors involving revenue recognition and classification within the statement of cash flows.</p>
<p>The financial statements will be restated in an amended Annual Report on Form 10-K/A.</p>
<p>The Audit Committee discussed these matters with the Company's independent registered public accounting firm, Example LLP.</p>
<p>Item 5.02 Departure of Directors.</p>
</body></html>`;
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const completed=first([/(?:error|misclassification)[\s\S]{0,180}has been corrected/i,/(?:has|have)\s+(?:already\s+)?filed[\s\S]{0,160}(?:amended|restated)/i,/restated financial statements[\s\S]{0,180}(?:were|have been)\s+filed/i]),planned=first([/(?:will|should)\s+be\s+restated/i,/restatement[\s\S]{0,100}(?:is|required|will be)/i,/(?:plans?|intends?|expects?)\s+to\s+file[\s\S]{0,180}(?:amended|amendments?)/i,/will\s+(?:file|amend)[\s\S]{0,180}(?:10-[KQ]\/A|amended|financial statements)/i,/10-[KQ]\/A[\s\S]{0,180}will\s+be\s+filed/i]),restatement=completed?p('completed',.97,evidence(body,completed,'explicit_restatement_status')):planned?p('planned',.97,evidence(body,planned,'explicit_restatement_status')):scope.status==='present'?p('not_disclosed',.75,scope.evidence,'A non-reliance target is explicit but no restatement status is stated'):absent('Non-reliance scope is unresolved');
const discussed=first([/(?:after|following)\s+(?:discussion|consultation)s?\s+with[\s\S]{0,180}(?:independent|auditor|accounting firm|(?:LLP|LLC|P\.?C\.?))/i,/(?:audit committee|management|company|board)[\s\S]{0,180}(?:discussed|consulted)[\s\S]{0,220}(?:independent|auditor|accounting firm|(?:LLP|LLC|P\.?C\.?))/i,/(?:discussed|consulted)[\s\S]{0,180}[A-Z][A-Za-z& .'-]{1,70}(?:LLP|LLC|P\.?C\.?)/, /following discussions[\s\S]{0,120}(?:independent|auditor|accounting firm)/i]),notDiscussed=first([/(?:did|has|have)\s+not\s+(?:discuss|consult)/i]),discussion=discussed&&(!notDiscussed||discussed.index<=notDiscussed.index)?p(true,.98,evidence(body,discussed,'explicit_auditor_discussion')):notDiscussed?p(false,.98,evidence(body,notDiscussed,'explicit_no_auditor_discussion')):absent('No explicit statement about discussion with the independent accountant');
const topicPatterns=[['revenue_recognition',/revenue recognition|recognition of revenue|incorrect cutoff[\s\S]{0,100}revenue|revenue transaction[\s\S]{0,100}(?:cutoff|incorrect)/i],['cash_flow_classification',/(?:(?:misclassif|reclassif|classification)[\s\S]{0,140}(?:statement of cash flows|cash flows?))|(?:(?:statement of cash flows|cash flows?)[\s\S]{0,140}(?:misclassif|reclassif|classified|presented as))|(?:operating activities[\s\S]{0,140}(?:investing|financing) activities)|(?:investing activities[\s\S]{0,140}(?:operating|financing) activities)|(?:financing activities[\s\S]{0,140}(?:operating|investing) activities)/i],['goodwill_or_impairment',/goodwill|impairment/i],['inventory',/inventory/i],['tax',/sales and use tax|income tax|tax expense|tax provision/i],['loan_or_credit',/consumer loans?|loan portfolio|credit enhancement/i],['deposit_classification',/deposit[\s\S]{0,160}(?:classif|interest[- ]bearing)|classif[\s\S]{0,160}deposit/i],['expense_or_accrual',/accru(?:al|ed)|expense recognition/i],['audit_procedure_or_independence',/audit procedures?|auditor independence|independence[\s\S]{0,80}impair|re-audit/i],['digital_assets',/digital assets?|cryptocurrency|bitcoin/i]],topicHits=topicPatterns.map(([name,rx])=>[name,rx.exec(body.text)]).filter(([,m])=>m),error=/\b(?:error|errors|misclassification|misstatement)\b/i.exec(body.text),topics=topicHits.length?p(topicHits.map(([name])=>name),.9,topicHits.map(([,m])=>evidence(body,m,'controlled_accounting_topic'))):error?p(['other'],.7,evidence(body,error,'unclassified_accounting_error')):absent('No accounting-error topic is explicitly supported');
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