---
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"
generated_at: "2026-06-21T06:12:42.320186+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# IA Energy Corp. dismisses auditor Michael T. Studer CPA PC, engages Gries & Associates LLC

## Summary
- 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).

## SEC filing metadata
- accession: 0001096906-22-002952
- form_type: 8-K
- cik: 0001673431
- company_name: South East Asia Development, Corp.
- filed_at: 2022-12-12T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001096906-22-002952
- JSON: https://secwatch.observer/filing/0001096906-22-002952.json
- Plain text: https://secwatch.observer/filing/0001096906-22-002952.txt

## Key facts
- Auditor Changes
  South East Asia Development, Corp. dismissed Michael T. Studer CPA PC as its auditor.
  - Action: dismissal
  - Auditor: Michael T. Studer CPA PC
  - Successor: Gries & Associates LLC
  source text: On December 7, 2022, we dismissed Michael T. Studer CPA PC (“Studer”), as our independent registered public accounting firm, effective immediately
  evidence_url: https://www.sec.gov/Archives/edgar/data/1673431/000109690622002952/0001096906-22-002952-index.htm
- Auditor Changes
  South East Asia Development, Corp. engaged Gries & Associates LLC as its auditor.
  - Action: engagement
  - Auditor: Gries & Associates LLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1673431/000109690622002952/0001096906-22-002952-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.