Breeze Acquisition Corp. II announced on August 28, 2026, that its previously issued audited balance sheet as of May 14, 2026, should no longer be relied upon due to an accounting error regarding legal advisor fees and obligations under an Engagement Letter with CBIZ CPAs P.C. The company inappropriately recorded accrued expenses of $1,957,000 for future cash payments and $93,000 in additional paid-in capital for equity consideration, while failing to recognize a $1,150,000 receivable from the Sponsor for cash disbursed as offering costs. The Audit Committee identified a material weakness in internal controls over financial reporting related to vendor contract reviews, prompting remediation procedures. Breeze Acquisition Corp. II operates as a blank check company focused on effecting a merger, capital stock exchange, asset acquisition, or similar business combination.