---
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"
generated_at: "2026-05-22T23:06:25.743134+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "high"
source: SEC EDGAR
---

# Calidi Biotherapeutics replaces auditor Marcum with CBIZ after Marcum acquisition

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.2
- calibrated_materiality_score: 0.2
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001641172-25-008365
- JSON: https://secwatch.observer/filing/0001641172-25-008365.json
- Plain text: https://secwatch.observer/filing/0001641172-25-008365.txt

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