{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-008365","form_type":"8-K","ticker":"CLDI","cik":"0001855485","company_name":"Calidi Biotherapeutics, Inc.","filed_at":"2025-05-02T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.190279+00:00","generated_at":"2026-05-22T23:06:25.743134+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Calidi Biotherapeutics replaces auditor Marcum with CBIZ after Marcum acquisition","bullets":["Marcum resigned as independent auditor on April 30, 2025, following its acquisition by CBIZ.","Audit Committee approved CBIZ as new auditor for fiscal year ending December 31, 2025.","Marcum's reports for 2023 and 2024 included a going concern explanatory paragraph; no adverse opinions.","No disagreements or reportable events between the company and Marcum during the past two fiscal years."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-008365","json":"https://secwatch.observer/filing/0001641172-25-008365.json","markdown":"https://secwatch.observer/filing/0001641172-25-008365.md","text":"https://secwatch.observer/filing/0001641172-25-008365.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1855485/000164117225008365/0001641172-25-008365-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1855485/000164117225008365/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T23:06:25.743134+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}