{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-051040","form_type":"8-K","ticker":"XAIR","cik":"0001641631","company_name":"Beyond Air, Inc.","filed_at":"2024-12-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.075000+00:00","generated_at":"2026-05-29T00:19:55.662175+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Beyond Air dismisses Marcum, appoints WithumSmith+Brown as new auditor","bullets":["Audit Committee dismissed Marcum LLP as independent auditor effective Dec 17, 2024; dismissal not due to any disagreements.","Marcum's FY2024 and FY2023 reports included a going-concern uncertainty paragraph for FY2024.","No reportable events or disagreements occurred during the two most recent fiscal years.","WithumSmith+Brown, PC appointed as successor auditor for fiscal year ending March 31, 2025.","Marcum provided a letter to SEC agreeing with the Company's disclosures, dated Dec 20, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-051040","json":"https://secwatch.observer/filing/0001493152-24-051040.json","markdown":"https://secwatch.observer/filing/0001493152-24-051040.md","text":"https://secwatch.observer/filing/0001493152-24-051040.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1641631/000149315224051040/0001493152-24-051040-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1641631/000149315224051040/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T00:19:55.662175+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":"4fb02fdf959c4a512e8f2e46901ab6b658e91fd9","claim":"Beyond Air, Inc. engaged WithumSmith+Brown, PC as its auditor.","evidence_excerpt":"On December 17, 2024, the Audit Committee approved the engagement of WithumSmith+Brown, PC (“Withum”) as the Company’s independent registered public accounting firm for the fiscal year ending March 31, 2025, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1641631/000149315224051040/0001493152-24-051040-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"WithumSmith+Brown, PC"}],"fact_type":"auditor_change"},{"claim_id":"f01517622896de9c3bd00952f73ba133bf342b43","claim":"Beyond Air, Inc. dismissed Marcum LLP as its auditor.","evidence_excerpt":"On December 17, 2024, the Audit Committee (the “Audit Committee”) of the Board of Directors of Beyond Air, Inc. (the “Company”) dismissed Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1641631/000149315224051040/0001493152-24-051040-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"WithumSmith+Brown, PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}