secwatch.observer — SEC 8-K summary
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Issuer:     HeartBeam, Inc. (BEAT)
CIK:        0001779372
Form:       8-K
Filed at:   2025-04-25T23:59:59+00:00
Accession:  0001213900-25-035509
Event type: other_material
Sentiment:  negative
Materiality: 0.60
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

HeartBeam auditor resigns; CBIZ CPAs engaged; going concern noted
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1779372/000121390025035509/0001213900-25-035509-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1779372/000121390025035509/ea0239419-8k_heart.htm
  HTML page:      https://secwatch.observer/filing/0001213900-25-035509

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