---
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"
generated_at: "2026-06-07T04:49:58.085444+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# OneMedNet dismisses Marcum, appoints BF Borgers as auditor; material weakness cited

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-000160
- JSON: https://secwatch.observer/filing/0001493152-24-000160.json
- Plain text: https://secwatch.observer/filing/0001493152-24-000160.txt

## Key facts
- Auditor Changes
  OneMedNet Corp dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  - Successor: BF Borgers CPA PC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1849380/000149315224000160/0001493152-24-000160-index.htm
- Auditor Changes
  OneMedNet Corp engaged BF Borgers CPA PC as its auditor.
  - Action: engagement
  - Auditor: BF Borgers CPA PC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1849380/000149315224000160/0001493152-24-000160-index.htm

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