---
schema_version: "secwatch.filing_event.v1"
accession: "0001654954-21-013365"
form_type: "8-K"
ticker: "GFLT"
cik: "0001796949"
company_name: "GenFlat Holdings, Inc."
filed_at: "2021-12-21T23:59:59+00:00"
generated_at: "2026-06-27T23:24:22.764436+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Healthcare Business Resources dismisses Marcum, names BF Borgers as auditor; going concern cited

## Summary
- Dismissed Marcum LLP as independent auditor on Dec 15, 2021; Board unanimously approved.
- Marcum's prior reports included going concern qualification due to working capital deficit and losses.
- No disagreements or reportable events with Marcum during the relevant periods.
- Appointed BF Borgers CPA PC as new auditor for Q3 FY2022 and fiscal year ending Feb 28, 2022.
- New auditor was not consulted on accounting or audit matters before engagement.

## SEC filing metadata
- accession: 0001654954-21-013365
- form_type: 8-K
- ticker: GFLT
- cik: 0001796949
- company_name: GenFlat Holdings, Inc.
- filed_at: 2021-12-21T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1796949/000165495421013365/0001654954-21-013365-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1796949/000165495421013365/hbr_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-21-013365
- JSON: https://secwatch.observer/filing/0001654954-21-013365.json
- Plain text: https://secwatch.observer/filing/0001654954-21-013365.txt

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