{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-23-005178","form_type":"8-K","ticker":null,"cik":"0001848861","company_name":"Healthcare AI Acquisition Corp.","filed_at":"2023-07-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.740038+00:00","generated_at":"2026-06-13T10:14:18.761828+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Healthcare AI Acquisition Corp. replaces auditor Marcum with BF Borgers","bullets":["Marcum LLP dismissed as independent auditor on July 5, 2023; no disagreements or reportable events reported.","BF Borgers CPA PC engaged as new auditor for fiscal year ending Dec 31, 2023, effective July 11, 2023.","Company had no prior consultations with Borgers on accounting principles or audit opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-23-005178","json":"https://secwatch.observer/filing/0001477932-23-005178.json","markdown":"https://secwatch.observer/filing/0001477932-23-005178.md","text":"https://secwatch.observer/filing/0001477932-23-005178.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1848861/000147793223005178/0001477932-23-005178-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1848861/000147793223005178/haia_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T10:14:18.761828+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":"b7833dff28ce8080756a4745d98abff15423d16f","claim":"Healthcare AI Acquisition Corp. dismissed Marcum LLP as its auditor.","evidence_excerpt":"On July 5, 2023, upon the approval of its Audit Committee of the Board of Directors (the “ Audit Committee ”) of Healthcare AI Acquisition Corp. (the “ Company ”), the Company dismissed Marcum LLP (“ Marcum ”) as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1848861/000147793223005178/0001477932-23-005178-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"fc42d2df5fff9e2dc6900194f30632b13936bacb","claim":"Healthcare AI Acquisition Corp. engaged BF Borgers CPA PC as its auditor.","evidence_excerpt":"On July 11, 2023, upon the approval of the Audit Committee, the Company engaged BF Borgers CPA PC (“ Borgers ”) as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1848861/000147793223005178/0001477932-23-005178-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"BF Borgers CPA PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}