{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-010020","form_type":"8-K","ticker":"FDCT","cik":"0001722731","company_name":"FDCTECH, INC.","filed_at":"2024-03-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.254542+00:00","generated_at":"2026-06-04T17:33:46.625356+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"FDCTech terminates auditor Bolko & Company; engages Fortune CPA Inc.","bullets":["Board terminated Bolko & Company as independent auditor effective March 4, 2024.","Bolko was retained for less than a year; no SEC reports were filed during its tenure.","No disagreements with Bolko on accounting principles, disclosures, or audit scope.","Fortune CPA Inc. engaged as new independent registered public accounting firm, same date."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-010020","json":"https://secwatch.observer/filing/0001493152-24-010020.json","markdown":"https://secwatch.observer/filing/0001493152-24-010020.md","text":"https://secwatch.observer/filing/0001493152-24-010020.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1722731/000149315224010020/0001493152-24-010020-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1722731/000149315224010020/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T17:33:46.625356+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":"a7efc19cc29a31d287bf4b7c0bec891a34c74928","claim":"FDCTECH, INC. engaged Fortune CPA Inc. as its auditor.","evidence_excerpt":"On March 4, 2024, the Company, based on the decision of its board of directors, approved the engagement of Fortune CPA Inc., Orange, California (\"Fortune\") to serve as the Company’s independent registered public accounting firm, commencing March 4, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1722731/000149315224010020/0001493152-24-010020-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Fortune CPA Inc."}],"fact_type":"auditor_change"},{"claim_id":"ddc2f7f80d283d91a632aaeed83dbcf145f4c2aa","claim":"FDCTECH, INC. dismissed Bolko & Company as its auditor.","evidence_excerpt":"On March 4, 2024, the board of directors of FDCTech, Inc. (the \"Company\") terminated its relationship with its independent registered public accounting firm, Bolko & Company, Boca Raton, Florida (\"Bolko\"), effective as of March 4, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1722731/000149315224010020/0001493152-24-010020-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Bolko & Company"},{"label":"Successor","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"}