---
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"
generated_at: "2026-06-01T22:36:27.189663+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Mass Megawatts Wind Power dismisses auditor BF Borgers after SEC ban; hires Hudgens CPA

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-019625
- JSON: https://secwatch.observer/filing/0001493152-24-019625.json
- Plain text: https://secwatch.observer/filing/0001493152-24-019625.txt

## Key facts
- Auditor Changes
  MASS MEGAWATTS WIND POWER INC engaged Hudgens CPA, PLLC as its auditor.
  - Action: engagement
  - Auditor: Hudgens CPA, PLLC
  source text: On May 14, 2024, the Company engaged Hudgens CPA, PLLC as the replacement of BF Borgers CPA PC.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1117228/000149315224019625/0001493152-24-019625-index.htm
- Auditor Changes
  MASS MEGAWATTS WIND POWER INC dismissed BF Borgers CPA PC as its auditor.
  - Action: dismissal
  - Auditor: BF Borgers CPA PC
  - Successor: Hudgens CPA, PLLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1117228/000149315224019625/0001493152-24-019625-index.htm

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