{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-25-025878","form_type":"8-K","ticker":"SNWV","cik":"0001417663","company_name":"SANUWAVE Health, Inc.","filed_at":"2025-05-15T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.226349+00:00","generated_at":"2026-05-21T04:45:41.798075+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Sanuwave Health dismisses CBIZ CPAs, appoints Baker Tilly as auditor for FY2025","bullets":["CBIZ CPAs dismissed May 12, 2025, after only one month of engagement since April 11, 2025.","Baker Tilly US, LLP appointed as independent registered public accounting firm for the year ending Dec 31, 2025.","No accounting disagreements with CBIZ; previously disclosed material weaknesses in internal controls noted as reportable events.","Engagement of Baker Tilly effective with Q2 2025 review, subject to completion of client acceptance procedures; approved by Audit Committee."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-25-025878","json":"https://secwatch.observer/filing/0001628280-25-025878.json","markdown":"https://secwatch.observer/filing/0001628280-25-025878.md","text":"https://secwatch.observer/filing/0001628280-25-025878.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1417663/000162828025025878/0001628280-25-025878-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1417663/000162828025025878/snwv-20250512.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-21T04:45:41.798075+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":"64a59f32504960f0455d92e068070bc8a3d605ec","claim":"SANUWAVE Health, Inc. engaged Baker Tilly US, LLP as its auditor.","evidence_excerpt":"(“CBIZ CPAs”) as the Company’s independent registered public accounting firm, and notified Baker Tilly US, LLP (“Baker Tilly”) of its formal decision to engage Baker Tilly to serve as the independent registered public accounting firm of the Company for the year ending December 31, 2025, effective beginning with the review of the Company’s condensed consolidated financial statements for the quarter ending June 30, 2025, and subject to completion of Baker Tilly’s client acceptance procedures . The engagement of Baker Tilly was approved by the Audit Committee of the Company’s Board of Directors.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1417663/000162828025025878/0001628280-25-025878-index.htm","confidence":0.98,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"9ae3e1cf9d3147e319e4ee17fa94837233e7c25d","claim":"SANUWAVE Health, Inc. dismissed CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On May 12, 2025, Sanuwave Health, Inc., a Nevada corporation (the \"Company\"), dismissed CBIZ CPAs P.C. (\"CBIZ CPAs\") 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/1417663/000162828025025878/0001628280-25-025878-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","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"}