{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-108552","form_type":"8-K","ticker":"PFSA","cik":"0001859807","company_name":"Profusa, Inc.","filed_at":"2026-10-09T21:00:13+00:00","discovered_at":"2026-10-09T21:02:00.254665+00:00","generated_at":"2026-10-12T15:02:11.446755+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Profusa dismisses CBIZ as auditor and engages WithumSmith+Brown for fiscal 2026","bullets":["On October 5, 2026, Profusa dismissed CBIZ CPAs P.C. as independent registered public accounting firm; Audit Committee and Board approved.","CBIZ's report on fiscal year ended December 31, 2025 had a going-concern explanatory paragraph but no adverse opinion or disclaimer.","No disagreements or reportable events except material weaknesses in segregation of duties, review controls, and technical accounting; not remediated as of June 30, 2026.","On October 6, 2026, Profusa engaged WithumSmith+Brown, PC for fiscal year ending December 31, 2026; approval occurred September 30, 2026.","Exhibit 16.1 is CBIZ's letter dated October 9, 2026; the filing is signed by CFO Fred Knechtel."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-108552","json":"https://secwatch.observer/filing/0001213900-26-108552.json","markdown":"https://secwatch.observer/filing/0001213900-26-108552.md","text":"https://secwatch.observer/filing/0001213900-26-108552.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1859807/000121390026108552/0001213900-26-108552-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1859807/000121390026108552/ea0308134-8k_profusa.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-12T15:02:11.446755+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}