---
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"
generated_at: "2026-05-23T15:24:41.155655+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# Sanuwave Health replaces auditor Marcum with CBIZ CPAs after business acquisition

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other
- sentiment: neutral
- materiality_score: 0.35
- calibrated_materiality_score: 0.35
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-25-017706
- JSON: https://secwatch.observer/filing/0001628280-25-017706.json
- Plain text: https://secwatch.observer/filing/0001628280-25-017706.txt

## Key facts
- Auditor Changes
  SANUWAVE Health, Inc. engaged CBIZ CPAs P.C. as its auditor.
  - Action: engagement
  - Auditor: CBIZ CPAs P.C.
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1417663/000162828025017706/0001628280-25-017706-index.htm
- Auditor Changes
  Marcum LLP resigned as auditor of SANUWAVE Health, Inc..
  - Action: resignation
  - Auditor: Marcum LLP
  - Successor: CBIZ CPAs P.C.
  source text: On April 10, 2025, Marcum resigned as the Company’s independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/1417663/000162828025017706/0001628280-25-017706-index.htm

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