{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-024447","form_type":"8-K","ticker":"DREM","cik":"0001518336","company_name":"Dream Homes & Development Corp.","filed_at":"2023-07-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.172054+00:00","generated_at":"2026-06-13T08:42:47.244493+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Dream Homes & Development replaces auditor; prior audit had going concern note","bullets":["Ended engagement of Boyle CPA, LLC as independent auditor effective July 12, 2023.","Engaged Olayinka Oyebola & Co. as new independent registered public accounting firm same day.","Boyle's 2022 audit reports contained an explanatory going-concern paragraph but no adverse opinions or disagreements.","No disagreements or reportable events existed with Boyle during 2022 or interim period through July 12, 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-024447","json":"https://secwatch.observer/filing/0001493152-23-024447.json","markdown":"https://secwatch.observer/filing/0001493152-23-024447.md","text":"https://secwatch.observer/filing/0001493152-23-024447.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1518336/000149315223024447/0001493152-23-024447-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1518336/000149315223024447/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T08:42:47.244493+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":"65828b03227afed3f326a5429a4f65624b20cd29","claim":"Dream Homes & Development Corp. engaged Olayinka Oyebola & Co. as its auditor.","evidence_excerpt":"of Olayinka Oyebola & Co. (i) Effective July 12, 2023, DREM engaged Olayinka Oyebola & Co.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1518336/000149315223024447/0001493152-23-024447-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Olayinka Oyebola & Co."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}