---
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"
generated_at: "2026-05-15T07:00:13.964631+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Flywheel Advanced Technology dismisses auditor BCRG, engages WSJ; cites material weaknesses

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-26-015536
- JSON: https://secwatch.observer/filing/0001493152-26-015536.json
- Plain text: https://secwatch.observer/filing/0001493152-26-015536.txt

## Key facts
- Auditor Changes
  FLYWHEEL ADVANCED TECHNOLOGY, INC. engaged WSJ And Partners as its auditor.
  - Action: engagement
  - Auditor: WSJ And Partners
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1492617/000149315226015536/0001493152-26-015536-index.htm
- Auditor Changes
  FLYWHEEL ADVANCED TECHNOLOGY, INC. dismissed BCRG Group as its auditor.
  - Action: dismissal
  - Auditor: BCRG Group
  - Successor: WSJ And Partners
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1492617/000149315226015536/0001493152-26-015536-index.htm

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