{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-22-036547","form_type":"8-K","ticker":"MMMW","cik":"0001117228","company_name":"MASS MEGAWATTS WIND POWER INC","filed_at":"2022-12-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:49.660511+00:00","generated_at":"2026-06-20T22:41:48.152756+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":"Mass Megawatts replaces auditor L&L CPAs with BF Borgers after resignation","bullets":["L&L CPAs, PA resigned as auditor on Dec 22, 2022; no disagreements reported.","Board appointed BF Borgers CPA PC as new independent auditor for FY 2023 on Dec 23, 2022.","Prior audit reports for FY ended Apr 30, 2022 included a going concern emphasis paragraph.","Company provided L&L with disclosures; L&L agreed via letter filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-22-036547","json":"https://secwatch.observer/filing/0001493152-22-036547.json","markdown":"https://secwatch.observer/filing/0001493152-22-036547.md","text":"https://secwatch.observer/filing/0001493152-22-036547.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1117228/000149315222036547/0001493152-22-036547-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1117228/000149315222036547/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T22:41:48.152756+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":"79b9ee9eefaece62ccdc63de3118225a98fc21e1","claim":"L&L CPAs, PA resigned as auditor of MASS MEGAWATTS WIND POWER INC.","evidence_excerpt":"L&L CPAs, PA, the principal accountant engaged as the auditor of Mass Megawatts Wind Power, Inc. (the “Corporation”), resigned its position on December 22, 2022.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1117228/000149315222036547/0001493152-22-036547-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"L&L CPAs, PA"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}