---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-23-109880"
form_type: "8-K"
ticker: null
cik: "0001858912"
company_name: "Gardiner Healthcare Acquisitions Corp."
filed_at: "2023-10-18T23:59:59+00:00"
generated_at: "2026-06-09T22:00:04.523344+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Gardiner Healthcare dismisses BDO USA, engages RBSM as new auditor

## Summary
- Dismissed BDO USA as independent auditor on Oct 13, 2023; engagement of RBSM LLP approved same day.
- Audit reports for FY 2022 and 2021 contained going concern paragraph; no disagreements with BDO.
- Prior material weaknesses in internal control over financial reporting disclosed in Form 10-K and 10-Q were discussed with BDO.
- RBSM engaged to audit FY 2023 financials and review Q2 and Q3 2023 quarterly statements.
- No consultations with RBSM on accounting principles or disagreements prior to engagement.

## SEC filing metadata
- accession: 0001104659-23-109880
- form_type: 8-K
- cik: 0001858912
- company_name: Gardiner Healthcare Acquisitions Corp.
- filed_at: 2023-10-18T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1858912/000110465923109880/0001104659-23-109880-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1858912/000110465923109880/tm2328499d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-23-109880
- JSON: https://secwatch.observer/filing/0001104659-23-109880.json
- Plain text: https://secwatch.observer/filing/0001104659-23-109880.txt

## Key facts
- Auditor Changes
  Gardiner Healthcare Acquisitions Corp. dismissed BDO USA P.C. as its auditor.
  - Action: dismissal
  - Auditor: BDO USA P.C.
  - Successor: RBSM LLP
  source text: (a) On October 13, 2023 (the “ Dismissal Date ”), Gardiner Healthcare Acquisitions Corp. (the “ Company ”) terminated BDO USA P.C. (“ BDO ”) as its independent registered public accounting firm for the Company. The termination was approved by the Audit Committee (the “ Committee ”)
  evidence_url: https://www.sec.gov/Archives/edgar/data/1858912/000110465923109880/0001104659-23-109880-index.htm
- Auditor Changes
  Gardiner Healthcare Acquisitions Corp. engaged RBSM LLP as its auditor.
  - Action: engagement
  - Auditor: RBSM LLP
  source text: On October 13, 2023, as approved by the Committee and the Board, the Company engaged RBSM as the Company's independent public accounting firm to audit the Company's financial statements for the fiscal year ending December 31, 2023 and to review the Company's quarterly financial statements for the quarters ended June 30, 2023 and September 30, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1858912/000110465923109880/0001104659-23-109880-index.htm

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