secwatch.observer — SEC 8-K summary
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Issuer:     Gardiner Healthcare Acquisitions Corp. (—)
CIK:        0001858912
Form:       8-K
Filed at:   2023-10-18T23:59:59+00:00
Accession:  0001104659-23-109880
Event type: other_material
Sentiment:  neutral
Materiality: 0.50
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Gardiner Healthcare dismisses BDO USA, engages RBSM as new auditor
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1858912/000110465923109880/0001104659-23-109880-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1858912/000110465923109880/tm2328499d1_8k.htm
  HTML page:      https://secwatch.observer/filing/0001104659-23-109880

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