{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-22-310057","form_type":"8-K","ticker":"ICU","cik":"0001831868","company_name":"SeaStar Medical Holding Corp","filed_at":"2022-12-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:52.506219+00:00","generated_at":"2026-06-21T01:01:10.854191+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"confidence":"high","headline":"SeaStar Medical appoints Armanino as auditor after business combination","bullets":["On Dec 20 2022, audit committee appointed Armanino LLP as principal accountant, replacing MaloneBailey LLP.","MaloneBailey's reports on LMAO (2020-2021) contained no adverse opinions or modifications.","No disagreements or reportable events occurred between LMAO and MaloneBailey.","The change follows the business combination between LMAO and SeaStar Medical."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-22-310057","json":"https://secwatch.observer/filing/0001193125-22-310057.json","markdown":"https://secwatch.observer/filing/0001193125-22-310057.md","text":"https://secwatch.observer/filing/0001193125-22-310057.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1831868/000119312522310057/0001193125-22-310057-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1831868/000119312522310057/d397176d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T01:01:10.854191+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":"768301fd19c6c25365ea12f0bf198b83793fc587","claim":"SeaStar Medical Holding Corp engaged Armanino LLP as its auditor.","evidence_excerpt":"On December 20, 2022, the Audit Committee of the Company’s Board of Directors (the “Audit Committee”) appointed Armanino LLP (“KPMG”), SeaStar Medical’s principal accountant, to serve as the principal accountant to audit the Company’s financial statements and determined that MaloneBailey, LLP, LMAO’s principal accountant, will not continue as the Company’s principal accountant.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1831868/000119312522310057/0001193125-22-310057-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Armanino LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}