{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-018002","form_type":"8-K","ticker":"STQN","cik":"0000847942","company_name":"STRATEGIC ACQUISITIONS INC /NV/","filed_at":"2025-07-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:46.491253+00:00","generated_at":"2026-05-18T09:24:01.880044+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Strategic Acquisitions fires auditor after SEC bars Michael T. Studer CPA from practice","bullets":["Board dismissed Michael T. Studer CPA P.C. as independent auditor effective July 3, 2025.","Prior audit reports included a going-concern explanatory paragraph but no adverse opinion or other qualifications.","No disagreements or reportable events besides material weaknesses in internal controls disclosed in annual report.","SEC issued a Rule 102(e) order barring Michael T. Studer from appearing before the Commission as of this date.","Company provided disclosure to former auditor; no response required due to SEC bar."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-018002","json":"https://secwatch.observer/filing/0001641172-25-018002.json","markdown":"https://secwatch.observer/filing/0001641172-25-018002.md","text":"https://secwatch.observer/filing/0001641172-25-018002.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/847942/000164117225018002/0001641172-25-018002-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/847942/000164117225018002/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T09:24:01.880044+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":"c8578bdc384ff2d15c8a79cc5f22ad20152b6572","claim":"STRATEGIC ACQUISITIONS INC /NV/ dismissed Michael T. Studer CPA P.C. as its auditor.","evidence_excerpt":"On July 3, 2025, the Board of Directors of Strategic Acquisitions, Inc. (or the \"Company\") approved the dismissal of Michael T. Studer CPA P.C. (\"Michael T. Studer\") as the Company's independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/847942/000164117225018002/0001641172-25-018002-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Michael T. Studer CPA P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}