---
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"
generated_at: "2026-06-13T10:14:18.761828+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Healthcare AI Acquisition Corp. replaces auditor Marcum with BF Borgers

## Summary
- 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.

## SEC filing metadata
- accession: 0001477932-23-005178
- form_type: 8-K
- cik: 0001848861
- company_name: Healthcare AI Acquisition Corp.
- filed_at: 2023-07-11T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001477932-23-005178
- JSON: https://secwatch.observer/filing/0001477932-23-005178.json
- Plain text: https://secwatch.observer/filing/0001477932-23-005178.txt

## Key facts
- Auditor Changes
  Healthcare AI Acquisition Corp. dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1848861/000147793223005178/0001477932-23-005178-index.htm
- Auditor Changes
  Healthcare AI Acquisition Corp. engaged BF Borgers CPA PC as its auditor.
  - Action: engagement
  - Auditor: BF Borgers CPA PC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1848861/000147793223005178/0001477932-23-005178-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.