---
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"
generated_at: "2026-06-03T22:51:25.432726+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Powerdyne dismisses auditor Fortune CPA after 3 months; engages Olayinka Oyebola & Co.

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-014572
- JSON: https://secwatch.observer/filing/0001493152-24-014572.json
- Plain text: https://secwatch.observer/filing/0001493152-24-014572.txt

## Key facts
- Auditor Changes
  POWERDYNE INTERNATIONAL, INC. dismissed Fortune CPA Inc. as its auditor.
  - Action: dismissal
  - Auditor: Fortune CPA Inc.
  - Successor: Olayinka Oyebola & Co.
  source text: On April 10, 2024, Fortune CPA Inc.("Fortune") was dismissed as an independent registered public accounting firm for Powerdyne International, Inc. (the "Company").
  evidence_url: https://www.sec.gov/Archives/edgar/data/1435617/000149315224014572/0001493152-24-014572-index.htm
- Auditor Changes
  POWERDYNE INTERNATIONAL, INC. engaged Olayinka Oyebola & Co. as its auditor.
  - Action: engagement
  - Auditor: Olayinka Oyebola & Co.
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1435617/000149315224014572/0001493152-24-014572-index.htm

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