{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-015536","form_type":"8-K","ticker":"FWFW","cik":"0001492617","company_name":"FLYWHEEL ADVANCED TECHNOLOGY, INC.","filed_at":"2026-04-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.359656+00:00","generated_at":"2026-05-15T07:00:13.964631+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Flywheel Advanced Technology dismisses auditor BCRG, engages WSJ; cites material weaknesses","bullets":["Effective April 1, 2026, dismissed BCRG Group as independent auditor; board approved engagement of WSJ And Partners effective immediately.","No disagreements with BCRG; audit reports for FY2025 and FY2024 were unqualified with no adverse opinion.","Material weaknesses identified: no independent board/audit committee, no written internal control documentation, financial reporting handled by consultant.","BCRG's letter to SEC regarding the dismissal is attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-015536","json":"https://secwatch.observer/filing/0001493152-26-015536.json","markdown":"https://secwatch.observer/filing/0001493152-26-015536.md","text":"https://secwatch.observer/filing/0001493152-26-015536.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1492617/000149315226015536/0001493152-26-015536-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1492617/000149315226015536/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T07:00:13.964631+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":"361586e6101e96febe78975551893b367e355a5e","claim":"FLYWHEEL ADVANCED TECHNOLOGY, INC. engaged WSJ And Partners as its auditor.","evidence_excerpt":"ngagement of New Independent Registered Public Accounting Firm On April 1, 2026, the Board approved the engagement of WSJ And Partners (“WSJ”), effective immediately upon dismissal of BCRG,","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1492617/000149315226015536/0001493152-26-015536-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"WSJ And Partners"}],"fact_type":"auditor_change"},{"claim_id":"3f63912d51625a6740e35e65b7420d7e30978f40","claim":"FLYWHEEL ADVANCED TECHNOLOGY, INC. dismissed BCRG Group as its auditor.","evidence_excerpt":"ismissal of Independent Registered Public Accounting Firm Effective as of April 1, 2026, Flywheel Advanced Technology, Inc., a Nevada corporation (the “Company), dismissed BCRG Group (“BCRG”)","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1492617/000149315226015536/0001493152-26-015536-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BCRG Group"},{"label":"Successor","value":"WSJ And Partners"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}