{"schema_version":"secwatch.filing_event.v1","accession":"0001079973-22-000098","form_type":"8-K","ticker":"CDIO","cik":"0001870144","company_name":"Cardio Diagnostics Holdings, Inc.","filed_at":"2022-01-25T23:59:59+00:00","discovered_at":"2026-05-14T18:04:09.008942+00:00","generated_at":"2026-06-27T15:59:11.857934+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Mana Capital Acquisition Corp. switches auditor from Marcum to MaloneBailey","bullets":["Dismissed Marcum Bernstein Pinchuk as auditor effective January 19, 2022, and engaged MaloneBailey same day.","Former auditor's reports had no adverse opinions except a going concern note that was subsequently resolved.","No disagreements or reportable events occurred during the engagement period.","Audit committee approved the change; former auditor provided letter to SEC agreeing with disclosure.","MaloneBailey will audit financial statements for the year ending December 31, 2021."],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-22-000098","json":"https://secwatch.observer/filing/0001079973-22-000098.json","markdown":"https://secwatch.observer/filing/0001079973-22-000098.md","text":"https://secwatch.observer/filing/0001079973-22-000098.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1870144/000107997322000098/0001079973-22-000098-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1870144/000107997322000098/mana_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T15:59:11.857934+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}