{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-012923","form_type":"8-K","ticker":"FDCT","cik":"0001722731","company_name":"FDCTECH, INC.","filed_at":"2023-04-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.231228+00:00","generated_at":"2026-06-16T23:45:49.743771+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"FDCTech terminates auditor BF Borgers, engages Bolko & Company as new independent accounting firm","bullets":["On April 18, 2023, board terminated BF Borgers CPA PC as independent auditor, effective immediately.","BF Borgers' reports for FY2022 and FY2021 had a going concern qualification but no adverse opinion or disagreements.","No disagreements with BF Borgers on accounting principles, disclosure, or audit scope during 2022 or through March 31, 2023.","Engaged Bolko & Company as new independent registered public accounting firm, effective April 18, 2023.","No prior consultations with Bolko on accounting principles or audit opinion for the fiscal year ended December 31, 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-012923","json":"https://secwatch.observer/filing/0001493152-23-012923.json","markdown":"https://secwatch.observer/filing/0001493152-23-012923.md","text":"https://secwatch.observer/filing/0001493152-23-012923.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1722731/000149315223012923/0001493152-23-012923-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1722731/000149315223012923/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T23:45:49.743771+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":"96a026a9434a8405d320fbec1a5d0b380fe9cd13","claim":"FDCTECH, INC. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"On April 18, 2023, the board of directors of FDCTech, Inc.(the \"Company\") terminated its relationship with its independent registered public accounting firm, BF Borgers CPA PC","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1722731/000149315223012923/0001493152-23-012923-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"},{"label":"Successor","value":"Bolko & Company"}],"fact_type":"auditor_change"},{"claim_id":"e662f4c1f3fe72e5ecda88420bfe8651ed78b306","claim":"FDCTECH, INC. engaged Bolko & Company as its auditor.","evidence_excerpt":"On April 18, 2023, the Company, based on the decision of its board of directors, approved the engagement of Bolko & Company, Boca Raton, Florida (\"Bolko\") to serve as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1722731/000149315223012923/0001493152-23-012923-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Bolko & Company"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}