---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-26-002309"
form_type: "8-K"
ticker: "SDEV"
cik: "0001389545"
company_name: "Stablecoin Development Corp"
filed_at: "2026-01-28T23:59:59+00:00"
generated_at: "2026-05-16T06:55:48.387840+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# NovaBay auditor Withum declines re-appointment; dissolution plan noted in prior audit

## Summary
- WithumSmith+Brown declined to stand for re-appointment as auditor for FY2025 as of Jan 22, 2026.
- No disagreements or reportable events existed during the past two fiscal years or interim period.
- Withum's prior audit included an explanatory paragraph about stockholder approval to dissolve and distribute assets.
- Company is in the process of identifying a new independent registered public accounting firm.

## SEC filing metadata
- accession: 0001437749-26-002309
- form_type: 8-K
- ticker: SDEV
- cik: 0001389545
- company_name: Stablecoin Development Corp
- filed_at: 2026-01-28T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1389545/000143774926002309/0001437749-26-002309-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1389545/000143774926002309/nby20260127_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-26-002309
- JSON: https://secwatch.observer/filing/0001437749-26-002309.json
- Plain text: https://secwatch.observer/filing/0001437749-26-002309.txt

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