{"schema_version":"secwatch.filing_event.v1","accession":"0001477932-24-002773","form_type":"8-K","ticker":null,"cik":"0001848861","company_name":"Healthcare AI Acquisition Corp.","filed_at":"2024-05-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:20.780552+00:00","generated_at":"2026-06-02T02:44:38.850660+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Healthcare AI Acquisition Corp. dismisses auditor BF Borgers after SEC bar; Q1 filing at risk","bullets":["BF Borgers dismissed as independent registered public accounting firm on May 13, 2024, following SEC order barring the firm from practice.","No disagreements or reportable events occurred with BF Borgers during the fiscal year ended December 31, 2023.","New auditor search underway; filing of Q1 2024 financials and future SEC reports may be delayed until engagement completed."],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-24-002773","json":"https://secwatch.observer/filing/0001477932-24-002773.json","markdown":"https://secwatch.observer/filing/0001477932-24-002773.md","text":"https://secwatch.observer/filing/0001477932-24-002773.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1848861/000147793224002773/0001477932-24-002773-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1848861/000147793224002773/haia_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T02:44:38.850660+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":"a574d63ce4eea0ef70c0e0e6f7b902b01d523cd1","claim":"Healthcare AI Acquisition Corp. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"On May 13, 2024, Healthcare AI Acquisition Corp. (the “ Company ”) dismissed BF Borgers CPA PC (“ BF Borgers ”), as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1848861/000147793224002773/0001477932-24-002773-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}