---
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"
generated_at: "2026-06-06T21:12:35.691188+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Powerdyne International dismisses BF Borgers, engages Fortune CPA as auditor

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-003030
- JSON: https://secwatch.observer/filing/0001493152-24-003030.json
- Plain text: https://secwatch.observer/filing/0001493152-24-003030.txt

## Key facts
- Auditor Changes
  POWERDYNE INTERNATIONAL, INC. dismissed BF Borgers CPA PC as its auditor.
  - Action: dismissal
  - Auditor: BF Borgers CPA PC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1435617/000149315224003030/0001493152-24-003030-index.htm
- Auditor Changes
  POWERDYNE INTERNATIONAL, INC. engaged Fortune CPA Inc. as its auditor.
  - Action: engagement
  - Auditor: Fortune CPA Inc.
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1435617/000149315224003030/0001493152-24-003030-index.htm

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