secwatch.observer — SEC 8-K summary
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Issuer:     Profusa, Inc. (PFSA)
CIK:        0001859807
Form:       8-K
Filed at:   2026-10-09T21:00:13+00:00
Accession:  0001213900-26-108552
Event type: regulatory
Sentiment:  negative
Materiality: 0.75
Item codes: 4.01, 9.01
LLM model:  deepseek-v4.1-flash:cloud@v2

Profusa dismisses CBIZ as auditor and engages WithumSmith+Brown for fiscal 2026
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1859807/000121390026108552/0001213900-26-108552-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1859807/000121390026108552/ea0308134-8k_profusa.htm
  HTML page:      https://secwatch.observer/filing/0001213900-26-108552

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