{"schema_version":"secwatch.filing_event.v1","accession":"0001214659-24-004860","form_type":"8-K","ticker":null,"cik":"0000726516","company_name":"Direct Investment Holdings Group, Inc.","filed_at":"2024-03-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.767491+00:00","generated_at":"2026-06-04T12:32:11.095043+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Auditor Swalm & Associates resigns from Direct Investment Holdings; principal retiring","bullets":["Swalm & Associates resigned as auditor effective Jan 2, 2024, due to principal Edward Swalm's retirement.","Prior audit opinions for fiscal years 2021-2022 were unqualified; no adverse opinions issued.","Company has not yet named a replacement; outstanding $3,500 invoice owed to Swalm.","Swalm will cooperate with new accountants if outstanding invoices are paid and authorization provided."],"urls":{"canonical":"https://secwatch.observer/filing/0001214659-24-004860","json":"https://secwatch.observer/filing/0001214659-24-004860.json","markdown":"https://secwatch.observer/filing/0001214659-24-004860.md","text":"https://secwatch.observer/filing/0001214659-24-004860.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/726516/000121465924004860/0001214659-24-004860-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/726516/000121465924004860/p3192488k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T12:32:11.095043+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":"29ff10ac6e6314373fee89efb4951b95bd89fdbb","claim":"Swalm & Associates resigned as auditor of Direct Investment Holdings Group, Inc..","evidence_excerpt":"etter dated January 2, 2024, Swalm & Associates (“Swalm”) notified the President and Treasurer and the Chief Financial Officer of Direct Investment Holdings Group, Inc. (the “Company” or the “Issuer” or “FEPI”) that effective immediately Swalm was ceasing its services as independent registered public accountants for the Company, a decision due in part to the upcoming retirement of the principal of Swalm, Edward S. Swalm, CPA. The notice has the effect of a resignation and advises that Swalm will cooperate with the Company’s new independent registered public accountants.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/726516/000121465924004860/0001214659-24-004860-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Swalm & Associates"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}