{"schema_version":"secwatch.filing_event.v1","accession":"0001779372-22-000039","form_type":"8-K","ticker":"BEAT","cik":"0001779372","company_name":"HeartBeam, Inc.","filed_at":"2022-09-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:57.003019+00:00","generated_at":"2026-06-23T08:19:35.189107+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"HeartBeam dismisses Friedman LLP and engages Marcum LLP as independent auditor","bullets":["Effective Sept 1, 2022, Friedman merged with Marcum; on Sept 19, Audit Committee dismissed Friedman and engaged Marcum.","No disagreements or reportable events with Friedman during fiscal 2020, 2021, or subsequent interim period through Sept 19.","Friedman's reports on HeartBeam's 2020-2021 financials contained no adverse opinion or qualification."],"urls":{"canonical":"https://secwatch.observer/filing/0001779372-22-000039","json":"https://secwatch.observer/filing/0001779372-22-000039.json","markdown":"https://secwatch.observer/filing/0001779372-22-000039.md","text":"https://secwatch.observer/filing/0001779372-22-000039.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1779372/000177937222000039/0001779372-22-000039-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1779372/000177937222000039/beat-20220919.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T08:19:35.189107+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"}