{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-018164","form_type":"8-K","ticker":"MMMW","cik":"0001117228","company_name":"MASS MEGAWATTS WIND POWER INC","filed_at":"2024-05-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.346889+00:00","generated_at":"2026-06-02T08:42:53.289005+00:00","sec_items":["4.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Mass Megawatts dismisses auditor BF Borgers after SEC bars firm from practice","bullets":["BF Borgers CPA PC dismissed as certifying accountant on May 3, 2024.","No disagreements on accounting principles or practices during FY2023 or subsequent period.","BF Borgers' FY2023 audit report contained an emphasis paragraph on going-concern doubt.","SEC advised on May 3, 2024 that BF Borgers is not permitted to appear or practice before the SEC.","Company notes SEC bar eliminates need for former auditor's consent letter."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-018164","json":"https://secwatch.observer/filing/0001493152-24-018164.json","markdown":"https://secwatch.observer/filing/0001493152-24-018164.md","text":"https://secwatch.observer/filing/0001493152-24-018164.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1117228/000149315224018164/0001493152-24-018164-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1117228/000149315224018164/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T08:42:53.289005+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":"d1ed3b457d04dcde3e51d85e5f61d8b72e54d6bc","claim":"MASS MEGAWATTS WIND POWER INC dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"BF Borgers CPA PC, the principal accountant engaged as the auditor of Mass Megawatts Wind Power, Inc. (the “Corporation”), was dismissed from its position on May 3, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1117228/000149315224018164/0001493152-24-018164-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}