DigitalOcean Holdings, Inc. (DOCN) Securities Lawsuit Investigation

On August 4, 2023, DigitalOcean Holdings, Inc. (NYSE: DOCN) plunged over 24% after announcing that it would be reducing its full-year guidance and restating some previously reported financial results due to accounting errors, according to Barron’s. As a result of these errors, DigitalOcean Holdings identified a material weakness in its internal control over financial reporting, according to its press release. 

Following this news, DigitalOcean Holding’s stock price plummeted over 24% on Friday, August 4, 2023, causing significant harm to investors.

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Why is DigitalOcean Holdings (DOCN) Stock Dropping?

On Thursday, August 3, 2023, DigitalOcean announced its Q2 2023 financial results and disclosed in an SEC filing that on July 28, 2023, its audit committee determined that the Company’s previously issued unaudited condensed consolidated financial statements for the three months ended March 31, 2023, should no longer be relied upon due to accounting errors. DigitalOcean added that, primarily as a result of certain errors under Section 174 of the Internal Revenue Code of 1986,accrued taxes as of March 31, 2023 were overstated and the income tax expense for the three months ended March 31, 2023 was overstated by approximately $18 million.” As a result of these errors and restated financial results, DigitalOcean has identified a material weakness in its internal control over financial reporting,” and has stated that it “did not have the appropriate skills and level of experience to assess complicated tax matters and the Company did not properly identify, risk assess, design and maintain effective controls related to the income tax provision[…].” 

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