Dream Homes & Development Corp. Changes Auditors

TL;DR

Dream Homes & Development Corp. just swapped auditors from CohnReznick to BDO USA, LLP.

AI Summary

Dream Homes & Development Corp. announced on August 13, 2025, a change in its certifying accountant. The company has appointed BDO USA, LLP as its new independent registered public accounting firm, replacing CohnReznick LLP. This change is effective immediately.

Why It Matters

A change in auditors can signal potential shifts in financial reporting scrutiny or strategic direction for the company.

Risk Assessment

Risk Level: low — This filing reports a routine change in the company's auditor, which typically carries low inherent risk.

Key Players & Entities

• Dream Homes & Development Corp. (company) — Registrant
• BDO USA, LLP (company) — New Certifying Accountant
• CohnReznick LLP (company) — Former Certifying Accountant
• August 13, 2025 (date) — Date of earliest event reported

FAQ

Filing Documents

• form8-k.htm (8-K) — 38KB
• 0001641172-25-024779.txt ( ) — 196KB
• drem-20250813.xsd (EX-101.SCH) — 3KB
• drem-20250813_lab.xml (EX-101.LAB) — 33KB
• drem-20250813_pre.xml (EX-101.PRE) — 22KB
• form8-k_htm.xml (XML) — 3KB

From the Filing

UNITED SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): August 13, 2025 DREAM HOMES & DEVELOPMENT CORPORATION (Exact name of registrant as specified in its charter) Nevada 000-55445 40-0011701 (State of Other Jurisdiction of Incorporation) (Commission File Number) (IRS Employer Identification Number) 314 South Main Street , Forked River , NJ 08731 (609) 693-8881 (Address, including zip code, and telephone number, including area code, of Registrant's principal executive offices) Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below): Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) Securities registered pursuant to Section 12(b) of the Act: None Title of each class Trading Symbol Name of each exchange on which registered None DREM None Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (240.12b-2 of this chapter). Emerging growth company If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. Item 4.01. Change in Registrant's Certifying Accountant. (a) Dismissal 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 to appear or practice before the Securities and Exchange Commission. The dismissal was approved by the Company's Board of Directors and became effective on August 13, 2025. O&O's reports on the Company's financial statements for the fiscal year ended December 31, 2024 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except for an explanatory paragraph regarding the Company's ability to continue as a going concern. During the Company's fiscal year ended December 31, 2024, and the subsequent interim period through August 18, 2025, (i) there were no disagreements with O&O on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of O&O, would have caused O&O to make reference to the subject matter of the disagreement in connection with its reports on the financial statements, and (ii) there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K. (b) Engagement 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. The engagement was approved by the Company's Board of Directors. During the Company's two most recent fiscal years ended December 31, 2024, and December 31, 2023, and the subsequent interim period through August 18, 2025, neither the Company nor anyone acting on its behalf consulted with LAO regarding (i) the application of accounting principles to any specific transaction, completed or proposed, or the type of audit opinion that might be rendered on the Company's financial reportable event as defined in Item 304(a)(1)(v) of Regulation S-K. Item 9.01. Financial Statements and Exhibits. (d) Exhibits Exhibit No. Description 104 Cover Page Interactive Data File (embedded within the Inline XBRL document). Signature Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. DREAM HOMES & DEVELOPMENT CORPORATION Date: August 18, 2025 By: /s/ Vincent Simonelli Vincent Simonelli Chief Executive Officer

View Full Filing

View this 8-K filing on SEC EDGAR