Company: PFSA
Filing Date: 2025-05-13
Form Type: S-4/A
Source: 0001213900-25-042224
Chunk: 516

Company: Profusa, Inc.
Filing Date: 2025-05-13
Form: S-4/A
Chunk 516
---
EMENTS WITH ACCOUNTANTS Based on information provided by Marcum LLP (“Marcum”), NorthView and Profusa’s independent registered public accounting firm, CBIZ CPAs P.C. (“CBIZ CPAs”) acquired the attest business of Marcum, effective November1, 2024. Marcum continued to serve as NorthView’s independent registered public accounting firm through April30, 2025. On April30, 2025, Marcum informed NorthView that Marcum resigned as NorthView’s independent registered public accounting firm. Also on April30, 2025, NorthView, with the approval of the Audit Committee of NorthView’s Board of Directors, engaged CBIZ CPAs P.C. as NorthView’s independent registered public accounting firm. The services provided by Marcum will now be provided by CBIZ CPAs. Neither of Marcum’s reports on the financial statements of NorthView for either of the past two fiscal years ended, December31, 2024 and December31, 2023, respectively, contained an adverse opinion or a disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope, or accounting principles, except for the addition of a paragraph expressing substantial doubt about the Company’s ability to continue as a going concern. During the years ended December31, 2024 and December31, 2023, the subsequent interim periods thereto, and through May2, 2025, neither NorthView nor anyone acting on its behalf consulted CBIZ CPAs with respect to (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 NorthView’s financial statements, and neither a written report nor oral advice was provided to NorthView that Marcum concluded was an important factor considered by NorthView in reaching a decision as to the accounting, auditing or financial reporting issues; or (ii) any matter that was the subject of a disagreement or a reportable event set forth in Item 304(a)(1)(iv) and (v), respectively, of Regulation S -Kpromulgated under the Exchange Act of 1934. During NorthView’s two most recent fiscal years ended December31, 2024 and December31, 2023, respectively, and the subsequent interim period through May2, 2025, there were no disagreements with Marcum on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of Marcum