{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-019625","form_type":"8-K","ticker":"MMMW","cik":"0001117228","company_name":"MASS MEGAWATTS WIND POWER INC","filed_at":"2024-05-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.347266+00:00","generated_at":"2026-06-01T22:36:27.189663+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Mass Megawatts Wind Power dismisses auditor BF Borgers after SEC ban; hires Hudgens CPA","bullets":["BF Borgers CPA PC dismissed as auditor effective May 3, 2024; SEC banned firm from practice on same date.","Hudgens CPA, PLLC engaged as replacement independent registered public accounting firm on May 14, 2024.","No disagreements with BF Borgers on accounting principles or audit scope during fiscal 2023 and subsequent period.","Prior audit reports included going concern emphasis paragraph regarding company's ability to continue."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-019625","json":"https://secwatch.observer/filing/0001493152-24-019625.json","markdown":"https://secwatch.observer/filing/0001493152-24-019625.md","text":"https://secwatch.observer/filing/0001493152-24-019625.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1117228/000149315224019625/0001493152-24-019625-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1117228/000149315224019625/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T22:36:27.189663+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":"1ab622b5c7793d81513ffa70c95fe7e709774ef1","claim":"MASS MEGAWATTS WIND POWER INC engaged Hudgens CPA, PLLC as its auditor.","evidence_excerpt":"On May 14, 2024, the Company engaged Hudgens CPA, PLLC as the replacement of BF Borgers CPA PC.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1117228/000149315224019625/0001493152-24-019625-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Hudgens CPA, PLLC"}]},{"claim_id":"2316160f49e07cc60fa439b87c18016e3e33af44","claim":"MASS MEGAWATTS WIND POWER INC dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"Effective May 3, 2024, BF Borgers CPA PC, the principal accountant engaged as the auditor of Mass Megawatts Wind Power, Inc. (the “Corporation”), was dismissed from its position.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1117228/000149315224019625/0001493152-24-019625-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"},{"label":"Successor","value":"Hudgens CPA, PLLC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}