{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-003030","form_type":"8-K","ticker":"PWDY","cik":"0001435617","company_name":"POWERDYNE INTERNATIONAL, INC.","filed_at":"2024-01-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.183638+00:00","generated_at":"2026-06-06T21:12:35.691188+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Powerdyne International dismisses BF Borgers, engages Fortune CPA as auditor","bullets":["On Jan 16, 2024, BF Borgers CPA PC was dismissed as independent auditor; no adverse opinions or disagreements in prior two fiscal years.","Same day, Fortune CPA Inc. was engaged as new independent auditor for fiscal year ending Dec 31, 2023.","No reportable events occurred with BF Borgers during the two most recent fiscal years or subsequent interim period.","BF Borgers furnished a letter agreeing with the disclosure, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-003030","json":"https://secwatch.observer/filing/0001493152-24-003030.json","markdown":"https://secwatch.observer/filing/0001493152-24-003030.md","text":"https://secwatch.observer/filing/0001493152-24-003030.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1435617/000149315224003030/0001493152-24-003030-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1435617/000149315224003030/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T21:12:35.691188+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":"4e141e1403294327cc284dea24e1219baa377c80","claim":"POWERDYNE INTERNATIONAL, INC. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"On January 16, 2024 BF Borgers CPA PC (\"BF Borgers\") was dismissed as independent registered public accounting firm for Powerdyne International, Inc. (the \"Company\").","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1435617/000149315224003030/0001493152-24-003030-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}],"fact_type":"auditor_change"},{"claim_id":"b43b8e4c424d546575a8f19f8b6ccbf205ff01bf","claim":"POWERDYNE INTERNATIONAL, INC. engaged Fortune CPA Inc. as its auditor.","evidence_excerpt":"On January 16, 2024, the Company engaged Fortune CPA Inc. as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1435617/000149315224003030/0001493152-24-003030-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Fortune CPA Inc."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}