{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-027059","form_type":"8-K","ticker":"FLYE","cik":"0001975940","company_name":"Fly-E Group, Inc.","filed_at":"2026-03-12T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.916110+00:00","generated_at":"2026-05-15T13:57:48.465859+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Fly-E Group dismisses Marcum Asia, appoints Fortune CPA as auditor; going concern noted","bullets":["Audit committee dismissed Marcum Asia CPAs LLP and appointed Fortune CPA, Inc. effective March 6, 2026.","Prior Marcum Asia audit reports included a going concern explanatory paragraph for fiscal years 2024 and 2025.","No disagreements with Marcum Asia; material weaknesses in internal controls over financial reporting were previously reported.","Material weaknesses included insufficient accounting personnel, lack of formal internal controls, and IT control deficiencies."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-027059","json":"https://secwatch.observer/filing/0001213900-26-027059.json","markdown":"https://secwatch.observer/filing/0001213900-26-027059.md","text":"https://secwatch.observer/filing/0001213900-26-027059.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1975940/000121390026027059/0001213900-26-027059-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1975940/000121390026027059/ea0280736-8k_fly.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T13:57:48.465859+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":"53c0b351b286320ed1622156feb273753a7529cd","claim":"Fly-E Group, Inc. engaged Fortune CPA, Inc. as its auditor.","evidence_excerpt":"nd (ii) appointed Fortune CPA, Inc. 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( “Fortune ”) as the Company’s\nindependent registered public accounting firm to conduct an quarter review of the Company’s financial statements at December 31,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1975940/000121390026027059/0001213900-26-027059-index.htm","comparable_excerpt":"On May 22, 2026 (the “Effective Date”), Deloitte was dismissed as our independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/0001193125-26-242009-index.htm"}},{"accession":"0001493152-26-025033","ticker":"WAST","company_name":"WASTE ENERGY CORP.","filed_at":"2026-05-22T20:24:34+00:00","headline":"Waste Energy Corp. replaces independent auditor; Integrität resigns, M&K CPAs appointed","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-025033","json":"https://secwatch.observer/filing/0001493152-26-025033.json","markdown":"https://secwatch.observer/filing/0001493152-26-025033.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"nd (ii) appointed Fortune CPA, Inc. ( “Fortune ”) as the Company’s\nindependent registered public accounting firm to conduct an quarter review of the Company’s financial statements at December 31,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1975940/000121390026027059/0001213900-26-027059-index.htm","comparable_excerpt":"On May 21, 2026, the Audit Committee and Board of Directors approved the engagement of M&K CPAs, PLLC as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to completion of customary client acceptance procedures and execution of a final engagement letter.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-index.htm"}},{"accession":"0001628280-26-035328","ticker":"TUSK","company_name":"MAMMOTH ENERGY SERVICES, INC.","filed_at":"2026-05-15T12:29:32+00:00","headline":"Mammoth Energy Services replaces auditor Deloitte with Carr, Riggs & Ingram","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-035328","json":"https://secwatch.observer/filing/0001628280-26-035328.json","markdown":"https://secwatch.observer/filing/0001628280-26-035328.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/0001628280-26-035328-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/tusk-20260513.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"nd (ii) appointed Fortune CPA, Inc. ( “Fortune ”) as the Company’s\nindependent registered public accounting firm to conduct an quarter review of the Company’s financial statements at December 31,","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1975940/000121390026027059/0001213900-26-027059-index.htm","comparable_excerpt":"Also on May 13, 2026, the Audit Committee approved the engagement of Carr, Riggs & Ingram, L.L.C. (“CRI”) as its new independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/0001628280-26-035328-index.htm"}},{"accession":"0001493152-26-021570","ticker":"QWTR","company_name":"Quest Water Global, Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Quest Water Global's auditor Fruci resigns; no successor yet","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-021570","json":"https://secwatch.observer/filing/0001493152-26-021570.json","markdown":"https://secwatch.observer/filing/0001493152-26-021570.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/0001493152-26-021570-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"nd (ii) appointed Fortune CPA, Inc. 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