{"schema_version":"secwatch.filing_event.v1","accession":"0001393905-24-000240","form_type":"8-K","ticker":"IWAL","cik":"0001498372","company_name":"iWallet Corp","filed_at":"2024-07-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:13.257807+00:00","generated_at":"2026-05-31T23:28:21.429474+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"iWallet Corp dismisses Pinnacle as auditor, appoints VMCPA; prior reports cite going concern doubt","bullets":["Dismissed Pinnacle Accountancy Group (Heaton & Co.) and retained Victor Mokuolu, CPA PLLC as new auditor, effective Oct 31, 2023.","No disagreements with Pinnacle on accounting principles or audit scope during fiscal years 2021-2022.","Pinnacle's audit reports for 2021-2022 included explanatory paragraphs regarding going concern uncertainty and material weakness.","Change approved by Board; Pinnacle agreed to disclosures via letter dated July 3, 2024 (Exhibit 16.1)."],"urls":{"canonical":"https://secwatch.observer/filing/0001393905-24-000240","json":"https://secwatch.observer/filing/0001393905-24-000240.json","markdown":"https://secwatch.observer/filing/0001393905-24-000240.md","text":"https://secwatch.observer/filing/0001393905-24-000240.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1498372/000139390524000240/0001393905-24-000240-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1498372/000139390524000240/iwal-20231031.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T23:28:21.429474+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}