---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-26-029812"
form_type: "8-K"
ticker: "FDCT"
cik: "0001722731"
company_name: "FDCTECH, INC."
filed_at: "2026-06-23T20:38:56+00:00"
generated_at: "2026-06-23T20:40:20.737585+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# FDCTech restates 2024 interim financials; non-reliance on three quarterly reports

## Summary
- Board concluded Q1, Q2, Q3 2024 interim financial statements cannot be relied upon as of June 23, 2026.
- Errors include misclassifications of client funds, related party cash credits, subscription receivable, and intercompany eliminations.
- Restated figures will be presented as comparative prior-period data in corresponding 2025 quarterly reports, not separate amendments.
- Material weaknesses in internal control over financial reporting identified and disclosed in amended filings.
- Notification sent to former auditor Olayinka Oyebola & Co. regarding the non-reliance determination.

## SEC filing metadata
- accession: 0001493152-26-029812
- form_type: 8-K
- ticker: FDCT
- cik: 0001722731
- company_name: FDCTECH, INC.
- filed_at: 2026-06-23T20:38:56+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1722731/000149315226029812/0001493152-26-029812-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1722731/000149315226029812/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-26-029812
- JSON: https://secwatch.observer/filing/0001493152-26-029812.json
- Plain text: https://secwatch.observer/filing/0001493152-26-029812.txt

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