{"schema_version":"secwatch.filing_event.v1","accession":"0001079973-22-001417","form_type":"8-K","ticker":"CDIO","cik":"0001870144","company_name":"Cardio Diagnostics Holdings, Inc.","filed_at":"2022-11-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:52.858817+00:00","generated_at":"2026-06-22T00:05:52.831498+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Cardio Diagnostics dismisses auditor MaloneBailey, appoints Prager Metis CPAs","bullets":["Dismissed MaloneBailey as independent auditor on November 9, 2022; no disagreements or reportable events in prior periods.","Engaged Prager Metis CPAs as new independent registered public accounting firm for year ending December 31, 2022.","Prior MaloneBailey audit reports contained no adverse opinion or qualification."],"urls":{"canonical":"https://secwatch.observer/filing/0001079973-22-001417","json":"https://secwatch.observer/filing/0001079973-22-001417.json","markdown":"https://secwatch.observer/filing/0001079973-22-001417.md","text":"https://secwatch.observer/filing/0001079973-22-001417.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1870144/000107997322001417/0001079973-22-001417-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1870144/000107997322001417/cdio_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-22T00:05:52.831498+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":"00780d8886f421543a969a8c630e7a4115fe7dd5","claim":"Cardio Diagnostics Holdings, Inc. engaged Prager Metis CPA's LLP as its auditor.","evidence_excerpt":"On November 9, 2022, the Company's Board of Directors approved the engagement of Prager Metis CPA's LLP (\"Prager\") as the Company's independent registered public accounting firm to audit the Company's consolidated financial statements for the year ending December 31, 2022.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1870144/000107997322001417/0001079973-22-001417-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Prager Metis CPA's LLP"}],"fact_type":"auditor_change"},{"claim_id":"cac28191a7e11d647bf24d401170b2171f245215","claim":"Cardio Diagnostics Holdings, Inc. dismissed MaloneBailey, LLP as its auditor.","evidence_excerpt":"On November 9, 2022, the Company's Board of Directors dismissed MaloneBailey, LLP (\"MaloneBailey\"), the Company's independent registered public accounting firm prior to the Business Combination, as the Company's independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1870144/000107997322001417/0001079973-22-001417-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"MaloneBailey, LLP"},{"label":"Successor","value":"Prager Metis CPA's LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}