{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-024399","form_type":"8-K/A","ticker":null,"cik":"0001637866","company_name":"Deep Green Waste & Recycling, Inc.","filed_at":"2025-08-15T23:59:59+00:00","discovered_at":"2026-05-14T18:02:44.537568+00:00","generated_at":"2026-05-17T12:25:51.199475+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Deep Green Waste dismisses auditor MTS CPA after PCAOB revocation; hires HHL LLP","bullets":["Dismissed MTS CPA as auditor effective Jan 2, 2025; PCAOB revoked its registration (order 105-2025-022-Studer).","Engaged HHL LLP as new independent registered public accounting firm effective Jan 2, 2025.","Financial statements audited by MTS CPA after PCAOB revocation date will be labeled as unaudited.","MTS CPA's reports for FY2022 and FY2023 included a going concern qualification but no adverse opinion."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-024399","json":"https://secwatch.observer/filing/0001641172-25-024399.json","markdown":"https://secwatch.observer/filing/0001641172-25-024399.md","text":"https://secwatch.observer/filing/0001641172-25-024399.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1637866/000164117225024399/0001641172-25-024399-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1637866/000164117225024399/form8-ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T12:25:51.199475+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":"32f9bef2e3e56184ae4b7d9902c53e3114d462fc","claim":"Deep Green Waste & Recycling, Inc. engaged HHL LLP as its auditor.","evidence_excerpt":"ngagement of New Independent Registered Public Accounting Firm Effective January 2, 2025, the Company engaged HHL LLP (“HHL”) as its new independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1637866/000164117225024399/0001641172-25-024399-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"HHL LLP"}],"fact_type":"auditor_change"},{"claim_id":"991554f8857d25890886647fe5be41d2a8fab746","claim":"Deep Green Waste & Recycling, Inc. dismissed Michael T. Studer CPA P.C. as its auditor.","evidence_excerpt":"ismissal of Independent Registered Public Accounting Firm On December 30, 2024, Deep Green Waste & Recycling, Inc. (the “Company”) dismissed Michael T. Studer CPA P.C. (“MTS CPA”) 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/1637866/000164117225024399/0001641172-25-024399-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Michael T. Studer CPA P.C."},{"label":"Successor","value":"HHL LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}