---
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"
generated_at: "2026-06-13T08:23:49.284884+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Healthcare AI Acquisition Corp. dismisses Marcum LLP, engages BF Borgers as new auditor

## Summary
- 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.

## SEC filing metadata
- accession: 0001477932-23-005313
- form_type: 8-K/A
- cik: 0001848861
- company_name: Healthcare AI Acquisition Corp.
- filed_at: 2023-07-14T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001477932-23-005313
- JSON: https://secwatch.observer/filing/0001477932-23-005313.json
- Plain text: https://secwatch.observer/filing/0001477932-23-005313.txt

## Key facts
- 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/1848861/000147793223005313/0001477932-23-005313-index.htm
- 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/1848861/000147793223005313/0001477932-23-005313-index.htm

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