---
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"
generated_at: "2026-06-20T22:41:48.152756+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Mass Megawatts replaces auditor L&L CPAs with BF Borgers after resignation

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-22-036547
- JSON: https://secwatch.observer/filing/0001493152-22-036547.json
- Plain text: https://secwatch.observer/filing/0001493152-22-036547.txt

## Key facts
- Auditor Changes
  L&L CPAs, PA resigned as auditor of MASS MEGAWATTS WIND POWER INC.
  - Action: resignation
  - Auditor: L&L CPAs, PA
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1117228/000149315222036547/0001493152-22-036547-index.htm

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