{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-024779","form_type":"8-K","ticker":"DREM","cik":"0001518336","company_name":"Dream Homes & Development Corp.","filed_at":"2025-08-19T23:59:59+00:00","discovered_at":"2026-05-14T18:02:44.197131+00:00","generated_at":"2026-05-17T11:26:04.651511+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Dream Homes dismisses auditor O&O, engages LAO Professionals after O&O lacked SEC clearance","bullets":["Dismissed O&O as auditor on Aug 13, 2025 after discovering O&O was not permitted to practice before the SEC.","O&O's 2024 audit report contained a going-concern explanatory paragraph but no adverse opinion or qualifications.","No disagreements or reportable events occurred with O&O during the covered periods.","Engaged LAO Professionals as new auditor effective Aug 18, 2025; Board approved both changes.","Neither company nor its agents consulted LAO on accounting principles or audit matters prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-024779","json":"https://secwatch.observer/filing/0001641172-25-024779.json","markdown":"https://secwatch.observer/filing/0001641172-25-024779.md","text":"https://secwatch.observer/filing/0001641172-25-024779.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1518336/000164117225024779/0001641172-25-024779-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1518336/000164117225024779/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T11:26:04.651511+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":"54f03f98d472c04b0f905b4922a1ab6512a07b5a","claim":"Dream Homes & Development Corp. engaged LAO Professionals as its auditor.","evidence_excerpt":"ngagement of New Independent Registered Public Accounting Firm Effective August 18, 2025, the Company engaged LAO Professionals (“LAO”) 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/1518336/000164117225024779/0001641172-25-024779-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"LAO Professionals"}],"fact_type":"auditor_change"},{"claim_id":"f63c6662d244f88dc569d3f59ddbbf58c48dfc01","claim":"Dream Homes & Development Corp. dismissed Olayinka Oyebola & Co. as its auditor.","evidence_excerpt":"ismissal of Independent Registered Public Accounting Firm On August 13, 2025, Dream Homes & Development Corporation (the “Company”) dismissed Olayinka Oyebola & Co. (“O&O”) as the Company’s independent registered public accounting firm, as the Company became aware that O&O was not currently permitted","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1518336/000164117225024779/0001641172-25-024779-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Olayinka Oyebola & Co."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}