{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-018707","form_type":"8-K","ticker":"FWFW","cik":"0001492617","company_name":"FLYWHEEL ADVANCED TECHNOLOGY, INC.","filed_at":"2024-05-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.641974+00:00","generated_at":"2026-06-02T03:36:19.859301+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":"Flywheel Advanced Technology dismisses auditor BF Borgers; SEC bars auditor","bullets":["Dismissed BF Borgers CPA P.C. as independent auditor effective May 6, 2024, approved by board.","No disagreements or reportable events during FY2022 and FY2023 and subsequent interim period.","Audit reports for FY2023 and FY2022 were unqualified with no adverse opinion or modification.","SEC advised BF Borgers cannot practice before the SEC per order dated May 3, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-018707","json":"https://secwatch.observer/filing/0001493152-24-018707.json","markdown":"https://secwatch.observer/filing/0001493152-24-018707.md","text":"https://secwatch.observer/filing/0001493152-24-018707.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1492617/000149315224018707/0001493152-24-018707-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1492617/000149315224018707/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T03:36:19.859301+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":"90cc715f39580a187b1247e7e387c72211b8d2a9","claim":"FLYWHEEL ADVANCED TECHNOLOGY, INC. dismissed BF Borgers CPA P.C. as its auditor.","evidence_excerpt":"Effective as of May 6, 2024, Flywheel Advanced Technology, Inc., a Nevada corporation (the “Company), dismissed BF Borgers CPA P.C. (“BF Borgers”) as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1492617/000149315224018707/0001493152-24-018707-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA P.C."}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}