{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-24-002162","form_type":"8-K","ticker":null,"cik":"0001673431","company_name":"South East Asia Development, Corp.","filed_at":"2024-04-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.520427+00:00","generated_at":"2026-06-04T01:26:09.199858+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"South East Asia Development replaces auditor after PCAOB revokes Gries' registration","bullets":["PCAOB revoked Gries & Associates' registration effective March 5, 2024; company engaged GreenGrowth CPAs as new auditor on Feb 6, 2024.","Prior auditor's reports for FY2022 and FY2021 included going concern doubt; no disagreements or reportable events except material internal control weaknesses.","Company had no disagreements with Gries on accounting principles; board/audit committee approved the change.","SEC informed company of revocation on April 1, 2024; this filing made April 5, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-24-002162","json":"https://secwatch.observer/filing/0001683168-24-002162.json","markdown":"https://secwatch.observer/filing/0001683168-24-002162.md","text":"https://secwatch.observer/filing/0001683168-24-002162.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1673431/000168316824002162/0001683168-24-002162-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1673431/000168316824002162/southeastasiacorp_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T01:26:09.199858+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":"7b23e37e3ed8d059dc353175069052a0a9f04f2a","claim":"South East Asia Development, Corp. dismissed Gries & Associates, LLC as its auditor.","evidence_excerpt":"On February 6, 2024, the Company engaged and executed an agreement with GreenGrowth CPAs (\"GreenGrowth\"), as the Company's new independent accountant to replace Gries.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1673431/000168316824002162/0001683168-24-002162-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Gries & Associates, LLC"},{"label":"Successor","value":"GreenGrowth CPAs"}],"fact_type":"auditor_change"},{"claim_id":"e7448ff9557c642f42f278a5ff994f2809828c4f","claim":"South East Asia Development, Corp. engaged GreenGrowth CPAs as its auditor.","evidence_excerpt":"On February 6, 2024, the Company engaged and executed an agreement with GreenGrowth CPAs (\"GreenGrowth\"), as the Company's new independent accountant to replace Gries.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1673431/000168316824002162/0001683168-24-002162-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"GreenGrowth CPAs"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}