---
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"
generated_at: "2026-06-27T15:59:11.857934+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# Mana Capital Acquisition Corp. switches auditor from Marcum to MaloneBailey

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001079973-22-000098
- JSON: https://secwatch.observer/filing/0001079973-22-000098.json
- Plain text: https://secwatch.observer/filing/0001079973-22-000098.txt

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