{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-23-005313","form_type":"8-K/A","ticker":null,"cik":"0001848861","company_name":"Healthcare AI Acquisition Corp.","filed_at":"2023-07-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.739525+00:00","generated_at":"2026-06-13T08:23:49.284884+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Healthcare AI Acquisition Corp. dismisses Marcum LLP, engages BF Borgers as new auditor","bullets":["Dismissed Marcum LLP as independent auditor effective July 5, 2023; Marcum's reports included a going concern explanatory paragraph.","No disagreements with Marcum on accounting principles; material weaknesses existed in internal controls over warrant liabilities and payables.","Engaged BF Borgers CPA PC as new auditor for FY2023 effective July 11, 2023, approved by Audit Committee.","No consultations occurred with Borgers prior to engagement regarding accounting treatments."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-23-005313","json":"https://secwatch.observer/filing/0001477932-23-005313.json","markdown":"https://secwatch.observer/filing/0001477932-23-005313.md","text":"https://secwatch.observer/filing/0001477932-23-005313.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1848861/000147793223005313/0001477932-23-005313-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1848861/000147793223005313/haia_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T08:23:49.284884+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":"3a7fd471254e13ee05f54237b994c6dbfe0daf1c","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/1848861/000147793223005313/0001477932-23-005313-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"},{"claim_id":"5f3b3812b733b57dde5bf45cf558743aeb500c43","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/1848861/000147793223005313/0001477932-23-005313-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}