---
schema_version: "secwatch.filing_event.v1"
accession: "0001829126-22-017342"
form_type: "8-K"
ticker: "NXL"
cik: "0001527352"
company_name: "Nexalin Technology, Inc."
filed_at: "2022-10-03T23:59:59+00:00"
generated_at: "2026-06-23T05:57:21.494714+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Nexalin dismisses Friedman LLP, engages Marcum LLP after Friedman merger; prior audit had going concern note

## Summary
- Audit committee dismissed Friedman LLP and engaged Marcum LLP effective September 30, 2022.
- Friedman's merger with Marcum was effective September 1, 2022; services now provided by Marcum.
- Friedman's 2021 audit report contained a going concern explanatory paragraph; no adverse opinion or qualification.
- No disagreements or reportable events occurred during the two most recent fiscal years or interim period.
- Company provided Friedman with disclosures; Friedman's letter of agreement is attached as Exhibit 16.1.

## SEC filing metadata
- accession: 0001829126-22-017342
- form_type: 8-K
- ticker: NXL
- cik: 0001527352
- company_name: Nexalin Technology, Inc.
- filed_at: 2022-10-03T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1527352/000182912622017342/0001829126-22-017342-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1527352/000182912622017342/nexalintechno_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001829126-22-017342
- JSON: https://secwatch.observer/filing/0001829126-22-017342.json
- Plain text: https://secwatch.observer/filing/0001829126-22-017342.txt

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