BTCS BTCS

Each row opens the detail with the quote and the filing. A row is a change worth reading, not a verdict.

4facts worth reading about the other 4 checks found nothing to note

• report_problem
  Auditor change

  8-K item 4.01 (change in certifying accountant) filed Mar 31, 2026
• report_problem
  Going concern language

  “Evaluation of Liquidity and the Company’s Ability to Continue as a Going Concern Critical Audit Matter Description As described in Note 13 to the financial statements, management evaluated whether conditions or events raised substantial doubt about the Company’s ability to continue as a going concern, which contemplates the continuity of operations, realization of assets, and settlement of liabili”
• report_problem
  Late filing notice (NT 10-K or NT 10-Q)

  NT 10-Q filed Aug 17, 2026: the company said its 10-Q would be late
• report_problem
  Critical audit matters changed

  New this year: Evaluation of Liquidity and the Company’s Ability to Continue as a Going Concern (“As described in Note 13 to the financial statements, management evaluated whether conditions or events raised substantial doubt about the Company’s ability to continue as a going concern, which contemplates the continuity of operations, realization of assets, and settlement of liabilities in the nor”); F-1; Evaluated management’s cash flow projections for the twelve-month period following the issuance; Assessed the feasibility and probability of management’s plan to complete the proposed equity offering; Evaluated the existence of digital assets by ascertaining the fair value of such assets from observable; Evaluated the adequacy of the going concern disclosures in the financial statements and footnotes in accordance (“Crypto assets are generally accessible only by the possessor of the unique private key relating to the digital wallet or node in which the crypto assets are held. Accordingly, private keys must be safeguarded and secured in order to prevent an unauthorized party from accessing the crypto assets with”); Assessed management’s conclusion that substantial doubt is alleviated based on the totality of evidence (“Crypto assets are generally accessible only by the possessor of the unique private key relating to the digital wallet or node in which the crypto assets are held. Accordingly, private keys must be safeguarded and secured in order to prevent an unauthorized party from accessing the crypto assets with”); We consulted with subject matter experts regarding our planned audit response to address certain risks (“We applied auditor judgment in determining the nature and extent of audit evidence required, especially related to assessing the existence of the digital assets and whether the Company controls the digital assets. We evaluated the sufficiency and appropriateness of audit evidence obtained by assessi”); We noted the controls within the Company’s private key management process including controls related (“We applied auditor judgment in determining the nature and extent of audit evidence required, especially related to assessing the existence of the digital assets and whether the Company controls the digital assets. We evaluated the sufficiency and appropriateness of audit evidence obtained by assessi”); We tested the effectiveness of management’s reconciliation control of internal books and records (“We applied auditor judgment in determining the nature and extent of audit evidence required, especially related to assessing the existence of the digital assets and whether the Company controls the digital assets. We evaluated the sufficiency and appropriateness of audit evidence obtained by assessi”); We obtained evidence that management has control of the private keys required to access crypto assets (“We applied auditor judgment in determining the nature and extent of audit evidence required, especially related to assessing the existence of the digital assets and whether the Company controls the digital assets. We evaluated the sufficiency and appropriateness of audit evidence obtained by assessi”). Same as last year: Corporate Crypto Assets Held
• check_circle
  No 8-K item 4.02 in the last 2 years

1. add_circleItem 1A · new paragraph · not in the 10-K filed Mar 20, 2025 10-K, ITEM 1Anorth_east

   We conduct periodic cybersecurity risk assessments to identify reasonably foreseeable internal and external cybersecurity threats, including assessments conducted in connection with material changes to our business operations, systems, or third-party relationships. These risk assessments evaluate, among other things, the potential…

2. add_circleItem 1A · new paragraph · not in the 10-K filed Mar 20, 2025 10-K, ITEM 1Anorth_east

   We maintain a cybersecurity incident response and recovery plan designed to guide our response to cybersecurity incidents. The plan provides a structured framework for incident identification, containment, investigation, remediation, and recovery, and includes defined escalation and communication protocols. In the event of a…

3. add_circleItem 1A · new paragraph · not in the 10-K filed Mar 20, 2025 10-K, ITEM 1Anorth_east

   In the event of a cybersecurity incident, management evaluates the incident and, as appropriate, escalates matters to the Audit Committee and the Board. The Audit Committee receives periodic updates regarding cybersecurity risks, program effectiveness, and any material cybersecurity incidents. The Audit Committee also meets regularly…

• DJT256
• HSDT155
• TRON134
• DFDV68
• UPXI23
• BTCS7

Paragraphs in Risk Factors with nothing like them in the company's 10-K the year before. A count of text, not of risk.