---
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"
generated_at: "2026-06-04T01:26:09.199858+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# South East Asia Development replaces auditor after PCAOB revokes Gries' registration

## Summary
- 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.

## SEC filing metadata
- accession: 0001683168-24-002162
- form_type: 8-K
- cik: 0001673431
- company_name: South East Asia Development, Corp.
- filed_at: 2024-04-08T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001683168-24-002162
- JSON: https://secwatch.observer/filing/0001683168-24-002162.json
- Plain text: https://secwatch.observer/filing/0001683168-24-002162.txt

## Key facts
- Auditor Changes
  South East Asia Development, Corp. dismissed Gries & Associates, LLC as its auditor.
  - Action: dismissal
  - Auditor: Gries & Associates, LLC
  - Successor: GreenGrowth CPAs
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1673431/000168316824002162/0001683168-24-002162-index.htm
- Auditor Changes
  South East Asia Development, Corp. engaged GreenGrowth CPAs as its auditor.
  - Action: engagement
  - Auditor: GreenGrowth CPAs
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1673431/000168316824002162/0001683168-24-002162-index.htm

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