{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-014572","form_type":"8-K","ticker":"PWDY","cik":"0001435617","company_name":"POWERDYNE INTERNATIONAL, INC.","filed_at":"2024-04-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.410948+00:00","generated_at":"2026-06-03T22:51:25.432726+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Powerdyne dismisses auditor Fortune CPA after 3 months; engages Olayinka Oyebola & Co.","bullets":["Fortune CPA dismissed on April 10, 2024; retention lasted only from Jan 16, 2024, with no financial statements prepared.","Disagreements on procedures and auditing scope, but not on accounting principles or practices.","New auditor Olayinka Oyebola & Co. engaged same day for fiscal year ending Dec 31, 2023 audit.","No prior consultations with new auditor on accounting matters during past two fiscal years.","Fortune provided letter to SEC agreeing with disclosures, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-014572","json":"https://secwatch.observer/filing/0001493152-24-014572.json","markdown":"https://secwatch.observer/filing/0001493152-24-014572.md","text":"https://secwatch.observer/filing/0001493152-24-014572.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1435617/000149315224014572/0001493152-24-014572-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1435617/000149315224014572/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T22:51:25.432726+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":"c5d4472ceffe33a5cfab490c0926ee88902e4d75","claim":"POWERDYNE INTERNATIONAL, INC. dismissed Fortune CPA Inc. as its auditor.","evidence_excerpt":"On April 10, 2024, Fortune CPA Inc.(\"Fortune\") was dismissed as an 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/1435617/000149315224014572/0001493152-24-014572-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Fortune CPA Inc."},{"label":"Successor","value":"Olayinka Oyebola & Co."}],"fact_type":"auditor_change"},{"claim_id":"dcb22293562389de9ddef0e080a8d7a6c5dad4b0","claim":"POWERDYNE INTERNATIONAL, INC. engaged Olayinka Oyebola & Co. as its auditor.","evidence_excerpt":"On April 10, 2024, the Company engaged Olayinka Oyebola & Co. 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/1435617/000149315224014572/0001493152-24-014572-index.htm","confidence":0.9,"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"}