{"schema_version":"secwatch.filing_event.v1","accession":"0001096906-22-002952","form_type":"8-K","ticker":null,"cik":"0001673431","company_name":"South East Asia Development, Corp.","filed_at":"2022-12-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:51.658220+00:00","generated_at":"2026-06-21T06:12:42.320186+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":"IA Energy Corp. dismisses auditor Michael T. Studer CPA PC, engages Gries & Associates LLC","bullets":["Board unanimously dismissed Studer effective Dec 7, 2022; Gries & Associates appointed as new independent registered public accounting firm.","Studer's reports on FY 2019 and 2020 included a going concern doubt but no adverse opinion or disagreements.","No reportable events or disagreements occurred during the two most recent fiscal years through Dec 7, 2022.","Studer provided a letter to the SEC agreeing with IA Energy's disclosures (Exhibit 16.1)."],"urls":{"canonical":"https://secwatch.observer/filing/0001096906-22-002952","json":"https://secwatch.observer/filing/0001096906-22-002952.json","markdown":"https://secwatch.observer/filing/0001096906-22-002952.md","text":"https://secwatch.observer/filing/0001096906-22-002952.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1673431/000109690622002952/0001096906-22-002952-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1673431/000109690622002952/iaen-20221207.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T06:12:42.320186+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":"ad83f859de4a09620f615288dd98054ea626a276","claim":"South East Asia Development, Corp. dismissed Michael T. Studer CPA PC as its auditor.","evidence_excerpt":"On December 7, 2022, we dismissed Michael T. Studer CPA PC (“Studer”), as our 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/1673431/000109690622002952/0001096906-22-002952-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Michael T. Studer CPA PC"},{"label":"Successor","value":"Gries & Associates LLC"}],"fact_type":"auditor_change"},{"claim_id":"bdada7a71adae8f60c456ad6cdf6381274c8745d","claim":"South East Asia Development, Corp. engaged Gries & Associates LLC as its auditor.","evidence_excerpt":"Our Board of Directors unanimously approved the engagement of Gries & Associates LLC (“Gries”), 501 South Cherry Street, Suite 1100, Denver, Colorado 80246, as our 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/1673431/000109690622002952/0001096906-22-002952-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Gries & Associates LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}