secwatch.observer — SEC 8-K summary ====================================== Issuer: FLYWHEEL ADVANCED TECHNOLOGY, INC. (FWFW) CIK: 0001492617 Form: 8-K Filed at: 2026-04-07T23:59:59+00:00 Accession: 0001493152-26-015536 Event type: other_material Sentiment: negative Materiality: 0.60 Item codes: 4.01, 9.01 LLM model: deepseek-v4-flash:cloud@v2 Flywheel Advanced Technology dismisses auditor BCRG, engages WSJ; cites material weaknesses -------------------------------------------------------------------------------- - 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. Source: EDGAR index: https://www.sec.gov/Archives/edgar/data/1492617/000149315226015536/0001493152-26-015536-index.htm Primary doc: https://www.sec.gov/Archives/edgar/data/1492617/000149315226015536/form8-k.htm HTML page: https://secwatch.observer/filing/0001493152-26-015536 License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer