{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-050760","form_type":"8-K","ticker":"MDAI","cik":"0001833498","company_name":"Spectral AI, Inc.","filed_at":"2025-06-03T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.023051+00:00","generated_at":"2026-05-20T01:52:18.739736+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Spectral AI dismisses KPMG as auditor, engages Forvis Mazars for fiscal 2025","bullets":["Audit Committee unanimously voted to dismiss KPMG effective May 29, 2025.","No disagreements with KPMG during fiscal 2023 and 2024.","Previously reported material weaknesses in internal controls noted.","Engaged Forvis Mazars as independent registered public accounting firm for year ending Dec 31, 2025.","KPMG letter concurring with disclosures filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-050760","json":"https://secwatch.observer/filing/0001213900-25-050760.json","markdown":"https://secwatch.observer/filing/0001213900-25-050760.md","text":"https://secwatch.observer/filing/0001213900-25-050760.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1833498/000121390025050760/0001213900-25-050760-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1833498/000121390025050760/ea0244495-8k_spectral.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-20T01:52:18.739736+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":"476d4435476676bffdf0ef511f116c02dfbd1648","claim":"Spectral AI, Inc. dismissed KPMG LLP as its auditor.","evidence_excerpt":"On May 29, 2025, Spectral AI, Inc. (the “Company”) dismissed KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1833498/000121390025050760/0001213900-25-050760-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"KPMG LLP"},{"label":"Successor","value":"Forvis Mazars Group"}],"fact_type":"auditor_change"},{"claim_id":"db0a8ba0b29a835137c2585f8a24f112ba4fca15","claim":"Spectral AI, Inc. engaged Forvis Mazars Group as its auditor.","evidence_excerpt":"the Company approved the engagement of Forvis as the independent registered public accounting firm for the Company 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/1833498/000121390025050760/0001213900-25-050760-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Forvis Mazars Group"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}