---
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"
generated_at: "2026-06-02T02:44:38.850660+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Healthcare AI Acquisition Corp. dismisses auditor BF Borgers after SEC bar; Q1 filing at risk

## Summary
- 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.

## SEC filing metadata
- accession: 0001477932-24-002773
- form_type: 8-K
- cik: 0001848861
- company_name: Healthcare AI Acquisition Corp.
- filed_at: 2024-05-13T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001477932-24-002773
- JSON: https://secwatch.observer/filing/0001477932-24-002773.json
- Plain text: https://secwatch.observer/filing/0001477932-24-002773.txt

## Key facts
- Auditor Changes
  Healthcare AI Acquisition Corp. dismissed BF Borgers CPA PC as its auditor.
  - Action: dismissal
  - Auditor: BF Borgers CPA PC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1848861/000147793224002773/0001477932-24-002773-index.htm

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