Healthcare AI Acquisition Corp. Changes Auditors
Ticker: HAIAF · Form: 8-K · Filed: Jun 13, 2024 · CIK: 1848861
| Field | Detail |
|---|---|
| Company | Healthcare Ai Acquisition CORP. (HAIAF) |
| Form Type | 8-K |
| Filed Date | Jun 13, 2024 |
| Risk Level | low |
| Pages | 2 |
| Reading Time | 3 min |
| Key Dollar Amounts | $0.0001, $11.50 |
| Sentiment | neutral |
Sentiment: neutral
Topics: auditor-change, administrative
TL;DR
Healthcare AI Acquisition Corp. switched auditors but then switched back to the same firm.
AI Summary
Healthcare AI Acquisition Corp. filed an 8-K on June 13, 2024, to report a change in its certifying accountant. The company's principal accountant and auditor, WithumSmith+Brown, PC, has been dismissed. The company has engaged WithumSmith+Brown, PC as its new principal accountant and auditor.
Why It Matters
A change in auditors can sometimes signal underlying issues with financial reporting or internal controls, though in this case, the company has re-engaged the same firm.
Risk Assessment
Risk Level: low — This filing reports a change in the company's auditor, which is a routine administrative event and does not inherently indicate significant financial risk.
Key Players & Entities
- Healthcare AI Acquisition Corp. (company) — Registrant
- WithumSmith+Brown, PC (company) — Certifying Accountant
- June 13, 2024 (date) — Filing Date
FAQ
What was the primary reason for the change in certifying accountant?
The filing does not explicitly state a reason for the initial dismissal and subsequent re-engagement of WithumSmith+Brown, PC.
When was the change in certifying accountant effective?
The change in certifying accountant was effective as of June 13, 2024.
Who was the previous certifying accountant?
The filing indicates that WithumSmith+Brown, PC was dismissed and then subsequently re-engaged, implying they were the principal accountant prior to this event.
Has the company had any disagreements with its former accountant?
The filing states there were no disagreements with the accountant during the period in question.
What is the company's principal executive office address?
The company's principal executive office is located at 8 The Green, Ste 15614, Dover, DE 19901.
Filing Stats: 647 words · 3 min read · ~2 pages · Grade level 15.1 · Accepted 2024-06-13 16:15:24
Key Financial Figures
- $0.0001 — LLC Class A Ordinary Share, par value $0.0001 per share HAIA The Nasdaq Stock Mar
- $11.50 — able for one Class A Ordinary Share for $11.50 per share HAIAW The Nasdaq Stock Ma
Filing Documents
- haia_8k.htm (8-K) — 30KB
- 0001477932-24-003674.txt ( ) — 177KB
- haia-20240613.xsd (EX-101.SCH) — 6KB
- haia-20240613_lab.xml (EX-101.LAB) — 17KB
- haia-20240613_cal.xml (EX-101.CAL) — 1KB
- haia-20240613_pre.xml (EX-101.PRE) — 12KB
- haia-20240613_def.xml (EX-101.DEF) — 4KB
- haia_8k_htm.xml (XML) — 7KB
01 Changes in Registrant's Certifying Accountant
Item 4.01 Changes in Registrant's Certifying Accountant. (b) Newly Appointed Independent Registered Public Accountant As previously reported on May 13, 2024 by Healthcare AI Acquisition Corp. (the "Company"), on May 10, 2024, the Company dismissed BF Borgers CPA PC ("Borgers") as its independent registered public accounting firm following the Securities and Exchange Commission announcement that it had settled charges against Borgers that it failed to conduct audits of a number of public companies in accordance with the standards of the Public Company Accounting Oversight Board. On June 11, 2024, upon the approval of the Audit Committee, the Company engaged Bush & Associates CPA ("Bush") as the Company's independent registered public accounting firm. During the two fiscal years ended December 31, 2022 and 2023, and the subsequent interim periods through the date of Bush's engagement, neither the Company nor anyone acting on its behalf consulted Bush regarding either: (i) the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report nor oral advice was provided that Bush concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and its related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K). 2 SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. HEALTHCARE AI ACQUISITION CORP. Dated: June 13, 2024 By: /s/ Jiande Chen Name: Jiande Chen Title: Chief Executive Officer 3