HeartBeam auditor resigns; CBIZ CPAs engaged; going concern noted

HeartBeam, Inc.

Marcum LLP resigned as auditor on April 21, 2025, due to CBIZ CPAs acquiring its attest business.
Audit committee engaged CBIZ CPAs as new independent auditor for fiscal year ending Dec 31, 2025.
2024 audit report included a going-concern explanatory paragraph; no adverse opinions on prior periods.
Material weaknesses in internal controls were reported and disclosed as remediated in 2024 10-K.
No disagreements or reportable events occurred during the past two fiscal years or interim period.

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