The SEC has ordered listed company TSR to publish restated Q1 2026 accounts quickly and to restate Q2 2026 by 21 September 2026. The auditor could not conclude on the vending machine count, so the figures are unverified. This is a single listed firm's governance issue, not a general rule change. Unless you supply or do business with TSR, no action is needed. It is a reminder to keep your own asset registers and stock counts documented and reconciled.