{"schema_version":"secwatch.filing_event.v1","accession":"0001079973-25-000758","form_type":"8-K","ticker":"TRWD","cik":"0001916558","company_name":"Tradewinds Universal","filed_at":"2025-05-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.465089+00:00","generated_at":"2026-05-22T14:25:21.178264+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Tradewinds Universal dismisses Astra Audit, appoints Fruci & Associates as new auditor","bullets":["Audit Committee dismissed Astra Audit & Advisory on April 24, 2025; prior reports included going concern emphasis.","No disagreements with Astra on accounting principles or audit scope during fiscal years 2023 and 2024.","Appointed Fruci & Associates II, PLLC as independent auditor for fiscal year ending December 31, 2025.","No prior consultations with Fruci regarding accounting treatments or audit opinions before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-25-000758","json":"https://secwatch.observer/filing/0001079973-25-000758.json","markdown":"https://secwatch.observer/filing/0001079973-25-000758.md","text":"https://secwatch.observer/filing/0001079973-25-000758.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1916558/000107997325000758/0001079973-25-000758-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1916558/000107997325000758/tradewinds_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T14:25:21.178264+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"4209be6d9a0b4a358f13cc23f8e21cffaf092fe2","claim":"Tradewinds Universal engaged Fruci & Associates II, PLLC as its auditor.","evidence_excerpt":"On April 24, 2025, the Audit Committee appointed Fruci & Associates II, PLLC as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1916558/000107997325000758/0001079973-25-000758-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Fruci & Associates II, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"9cb6851ee598d52f95e6da01b400d5cea2996a8d","claim":"Tradewinds Universal dismissed Astra Audit & Advisory, LLC as its auditor.","evidence_excerpt":"On April 24, 2025, the Audit Committee of the Board of Directors of Tradewinds Universal (the “Company”) approved the dismissal of Astra Audit & Advisory, LLC as the Company’s independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1916558/000107997325000758/0001079973-25-000758-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Astra Audit & Advisory, LLC"},{"label":"Successor","value":"Fruci & Associates II, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}