secwatch.observer — SEC 8-K summary
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Issuer:     Healthcare AI Acquisition Corp. (—)
CIK:        0001848861
Form:       8-K/A
Filed at:   2023-07-14T23:59:59+00:00
Accession:  0001477932-23-005313
Event type: other
Sentiment:  neutral
Materiality: 0.65
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1848861/000147793223005313/0001477932-23-005313-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1848861/000147793223005313/haia_8ka.htm
  HTML page:      https://secwatch.observer/filing/0001477932-23-005313

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer