{"schema_version":"secwatch.filing_event.v1","accession":"0001096906-24-002059","form_type":"8-K","ticker":"FFLO","cik":"0001543652","company_name":"Free Flow USA, Inc.","filed_at":"2024-11-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:08.751769+00:00","generated_at":"2026-05-30T06:55:36.079115+00:00","sec_items":["4.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Free Flow USA dismisses auditor Yusufali & Associates after PCAOB revokes registration","bullets":["PCAOB revoked Yusufali & Associates' registration; Board dismissed them as independent certifying accountant on Oct 28, 2024.","Auditor's report for FY 2022 contained a going concern qualification in the audited financial statements.","No disagreements with Yusufali on accounting principles or practices during the two most recent fiscal years.","Company is now without a PCAOB-registered auditor, potentially affecting future filings and audits."],"urls":{"canonical":"https://secwatch.observer/filing/0001096906-24-002059","json":"https://secwatch.observer/filing/0001096906-24-002059.json","markdown":"https://secwatch.observer/filing/0001096906-24-002059.md","text":"https://secwatch.observer/filing/0001096906-24-002059.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1543652/000109690624002059/0001096906-24-002059-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1543652/000109690624002059/fflo-20241028.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T06:55:36.079115+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":"ac52d8ead5d8830f5a7e483ae67c20a2e1fd6d4b","claim":"Free Flow USA, Inc. dismissed Yusufali & Associates, LLC as its auditor.","evidence_excerpt":"On October 28, 2024, the Company received a letter from the Securities and Exchange Commission informing the Company that the Public Accounting Oversight Board has revoked the registration of our auditor, Yusufali & Associates, LLC (\"Yusufali\"). The Board of Directors of Registrant approved the dismissal of Yusufali and dismissed Yusufali as the independent certifying accountant for the Registrant.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1543652/000109690624002059/0001096906-24-002059-index.htm","confidence":0.85,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Yusufali & Associates, LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}