{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-047155","form_type":"8-K","ticker":null,"cik":"0001479362","company_name":"PROFUSA, Inc.","filed_at":"2025-05-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.419410+00:00","generated_at":"2026-05-20T13:56:02.908386+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Profusa auditor change: Marcum LLP resigns, CBIZ CPAs P.C. engaged for FY2025","bullets":["Marcum resigned as auditor on May 19, 2025; CBIZ was engaged for the fiscal year ending Dec 31, 2025.","Marcum's 2023 and 2024 audit reports were unqualified except for a going-concern explanatory paragraph.","No accounting disagreements with Marcum; three material weaknesses in internal controls were identified.","CBIZ had no pre-engagement consultations with Profusa on accounting or auditing matters.","Marcum provided a letter agreeing with the statements in the filing, dated May 22, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-047155","json":"https://secwatch.observer/filing/0001213900-25-047155.json","markdown":"https://secwatch.observer/filing/0001213900-25-047155.md","text":"https://secwatch.observer/filing/0001213900-25-047155.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1479362/000121390025047155/0001213900-25-047155-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1479362/000121390025047155/ea0243272-8k_profusa.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-20T13:56:02.908386+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":"43ad64c330759fdcc78e807d8b935bb82a40f692","claim":"PROFUSA, Inc. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"with the approval of the Company’s Board of Directors, CBIZ was engaged as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1479362/000121390025047155/0001213900-25-047155-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"9b1de7cc4284cbc3413b1e87711e4db49a16bca4","claim":"Marcum LLP resigned as auditor of PROFUSA, Inc..","evidence_excerpt":"On May 19, 2025, Marcum resigned as auditors of Profusa, Inc. (the \"Company\") and with the approval of the Company’s Board of Directors, CBIZ was engaged as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1479362/000121390025047155/0001213900-25-047155-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}