{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-25-017706","form_type":"8-K","ticker":"SNWV","cik":"0001417663","company_name":"SANUWAVE Health, Inc.","filed_at":"2025-04-14T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.225865+00:00","generated_at":"2026-05-23T15:24:41.155655+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Sanuwave Health replaces auditor Marcum with CBIZ CPAs after business acquisition","bullets":["Marcum LLP resigned as auditor on April 10, 2025; CBIZ CPAs engaged on April 11, 2025 for FY 2025 audit.","CBIZ CPAs acquired Marcum's attest business effective Nov 1, 2024; audit services transition to CBIZ.","No disagreements or reportable events other than previously disclosed material weaknesses in internal controls.","Marcum's 2024 and 2023 audit reports included a going concern uncertainty about the company."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-25-017706","json":"https://secwatch.observer/filing/0001628280-25-017706.json","markdown":"https://secwatch.observer/filing/0001628280-25-017706.md","text":"https://secwatch.observer/filing/0001628280-25-017706.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1417663/000162828025017706/0001628280-25-017706-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1417663/000162828025017706/snwv-20250410.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T15:24:41.155655+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":"2e78dd3fcc0815f7a1c8a42132a065583d13088b","claim":"SANUWAVE Health, Inc. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"on April 11, 2025, CBIZ CPAs was engaged to serve as the independent registered public accounting firm of the Company for the year ending December 31, 2025","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1417663/000162828025017706/0001628280-25-017706-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"ca97a48de9567f78afa6234547482891c967c599","claim":"Marcum LLP resigned as auditor of SANUWAVE Health, Inc..","evidence_excerpt":"On April 10, 2025, Marcum resigned as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1417663/000162828025017706/0001628280-25-017706-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}