{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-000160","form_type":"8-K","ticker":"ONMD","cik":"0001849380","company_name":"OneMedNet Corp","filed_at":"2024-01-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.995807+00:00","generated_at":"2026-06-07T04:49:58.085444+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"OneMedNet dismisses Marcum, appoints BF Borgers as auditor; material weakness cited","bullets":["Marcum LLP dismissed as independent auditor; BF Borgers CPA PC appointed for FY 2023.","Marcum's reports had going-concern doubt but no adverse or qualified opinion.","Material weakness in internal controls over complex financial instruments and disclosure controls identified.","No disagreements on accounting principles or audit scope between company and Marcum."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-000160","json":"https://secwatch.observer/filing/0001493152-24-000160.json","markdown":"https://secwatch.observer/filing/0001493152-24-000160.md","text":"https://secwatch.observer/filing/0001493152-24-000160.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1849380/000149315224000160/0001493152-24-000160-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1849380/000149315224000160/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T04:49:58.085444+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":"5eb3d62c754013d7d8dbc5ed85a77dcf67e5071b","claim":"OneMedNet Corp dismissed Marcum LLP as its auditor.","evidence_excerpt":"On December 29, 2023, the Audit Committee (the \"Committee\") of the Board of Directors of OneMedNet Corporation (f/k/a Data Knights Acquisition Corp.) (the \"Company\") dismissed Marcum LLP (\"Marcum\"), the Company's independent registered public accounting firm since its inception on February 8, 2021 and approved the appointment of BF Borgers CPA PC (\"Borgers\") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1849380/000149315224000160/0001493152-24-000160-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"BF Borgers CPA PC"}],"fact_type":"auditor_change"},{"claim_id":"b2362b5883381254f7f6074eaa3b2188ab5d9643","claim":"OneMedNet Corp engaged BF Borgers CPA PC as its auditor.","evidence_excerpt":"On December 29, 2023, the Audit Committee (the \"Committee\") of the Board of Directors of OneMedNet Corporation (f/k/a Data Knights Acquisition Corp.) (the \"Company\") dismissed Marcum LLP (\"Marcum\"), the Company's independent registered public accounting firm since its inception on February 8, 2021 and approved the appointment of BF Borgers CPA PC (\"Borgers\") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1849380/000149315224000160/0001493152-24-000160-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"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}