---
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"
generated_at: "2026-06-23T08:19:35.189107+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# HeartBeam dismisses Friedman LLP and engages Marcum LLP as independent auditor

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001779372-22-000039
- JSON: https://secwatch.observer/filing/0001779372-22-000039.json
- Plain text: https://secwatch.observer/filing/0001779372-22-000039.txt

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