---
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"
generated_at: "2026-06-13T08:42:47.244493+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Dream Homes & Development replaces auditor; prior audit had going concern note

## Summary
- 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.

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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-23-024447
- JSON: https://secwatch.observer/filing/0001493152-23-024447.json
- Plain text: https://secwatch.observer/filing/0001493152-23-024447.txt

## Key facts
- Auditor Changes
  Dream Homes & Development Corp. engaged Olayinka Oyebola & Co. as its auditor.
  - Action: engagement
  - Auditor: Olayinka Oyebola & Co.
  source text: of Olayinka Oyebola & Co. (i) Effective July 12, 2023, DREM engaged Olayinka Oyebola & Co.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1518336/000149315223024447/0001493152-23-024447-index.htm

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