---
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"
generated_at: "2026-05-29T00:19:55.662175+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Beyond Air dismisses Marcum, appoints WithumSmith+Brown as new auditor

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-051040
- JSON: https://secwatch.observer/filing/0001493152-24-051040.json
- Plain text: https://secwatch.observer/filing/0001493152-24-051040.txt

## Key facts
- Auditor Changes
  Beyond Air, Inc. engaged WithumSmith+Brown, PC as its auditor.
  - Action: engagement
  - Auditor: WithumSmith+Brown, PC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1641631/000149315224051040/0001493152-24-051040-index.htm
- Auditor Changes
  Beyond Air, Inc. dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  - Successor: WithumSmith+Brown, PC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1641631/000149315224051040/0001493152-24-051040-index.htm

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