---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-25-035509"
form_type: "8-K"
ticker: "BEAT"
cik: "0001779372"
company_name: "HeartBeam, Inc."
filed_at: "2025-04-25T23:59:59+00:00"
generated_at: "2026-05-23T05:58:21.705288+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# HeartBeam auditor resigns; CBIZ CPAs engaged; going concern noted

## Summary
- 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.

## SEC filing metadata
- accession: 0001213900-25-035509
- form_type: 8-K
- ticker: BEAT
- cik: 0001779372
- company_name: HeartBeam, Inc.
- filed_at: 2025-04-25T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1779372/000121390025035509/0001213900-25-035509-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1779372/000121390025035509/ea0239419-8k_heart.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-25-035509
- JSON: https://secwatch.observer/filing/0001213900-25-035509.json
- Plain text: https://secwatch.observer/filing/0001213900-25-035509.txt

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