{"schema_version":"secwatch.filing_event.v1","accession":"0000929638-23-003299","form_type":"8-K","ticker":"ICU","cik":"0001831868","company_name":"SeaStar Medical Holding Corp","filed_at":"2023-11-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.849582+00:00","generated_at":"2026-06-07T20:27:04.697627+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":"SeaStar Medical appoints Withum as new auditor after Armanino resignation","bullets":["Armanino LLP resigned as independent auditor effective Nov 14, 2023 due to its transition away from public company audits.","Audit Committee appointed WithumSmith+Brown, PC on Nov 28, 2023 to audit FY 2023 financial statements.","No disagreements or reportable events with Armanino; 2022 audit report contained a going concern explanatory paragraph.","Armanino agreed with the disclosures in this Form 8-K, as documented in Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0000929638-23-003299","json":"https://secwatch.observer/filing/0000929638-23-003299.json","markdown":"https://secwatch.observer/filing/0000929638-23-003299.md","text":"https://secwatch.observer/filing/0000929638-23-003299.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1831868/000092963823003299/0000929638-23-003299-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1831868/000092963823003299/a8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T20:27:04.697627+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":"c05c9731e703ef56655344691f87853fa6208928","claim":"Armanino LLP resigned as auditor of SeaStar Medical Holding Corp.","evidence_excerpt":"2023, at which time Armanino’s resignation became effective. On November 28, 2023, the Audit Committee appointed WithumSmith+Brown, PC (“Withum”) to serve as the principal accountant to audit the Company’s financial","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1831868/000092963823003299/0000929638-23-003299-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Armanino LLP"},{"label":"Successor","value":"WithumSmith+Brown, PC"}],"fact_type":"auditor_change"},{"claim_id":"eb1eaa49186e224792c9a6ac290449ff9aef7457","claim":"SeaStar Medical Holding Corp engaged WithumSmith+Brown, PC as its auditor.","evidence_excerpt":"On November 28, 2023, the Audit Committee appointed WithumSmith+Brown, PC (“Withum”) to serve as the principal accountant to audit the Company’s financial statements.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1831868/000092963823003299/0000929638-23-003299-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"WithumSmith+Brown, PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}