Business Context and Reporting Period
Company: enVVeno Medical Corporation (NVNO)
Filing Type: Form 8-K (Current Report)
Date of Report: April 17, 2025
Reporting Period: The filing addresses events occurring on April 17, 2025, regarding a change in the registrant's certifying accountant.
Key Financial Metrics
This filing does not contain financial performance data. There are no reported figures for revenue, profit, cash flow, margins, debt, or liquidity in this document.
Material Changes
Change in Certifying Accountant (Item 4.01):
- Resignation: Marcum LLP resigned as the Company's independent registered public accounting firm on April 17, 2025.
- Successor: CBIZ CPAs P.C. was engaged as the new independent registered public accounting firm, effective April 17, 2025.
- Reason: The change resulted from CBIZ CPAs P.C. acquiring the attest business of Marcum LLP on November 1, 2024.
Guidance, Outlook, and Risks
Audit Opinions and Disagreements:
- The reports issued by Marcum LLP for the fiscal years ended December 31, 2024, and 2023, did not contain any adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles.
- There were no disagreements between the Company and Marcum LLP on accounting principles, financial statement disclosures, or auditing scope/procedures during the fiscal years 2023 and 2024, or through April 17, 2025.
- No "reportable events" occurred during the same periods.
- The Company did not consult with CBIZ CPAs P.C. regarding accounting principles, audit opinions, or matters related to disagreements or reportable events prior to their engagement.
Investor Verification Checklist
- Verify the transition timeline between Marcum LLP and CBIZ CPAs P.C. to ensure no gap in audit coverage.
- Review the letter from Marcum LLP (Exhibit 16.1) to confirm their concurrence with the statements regarding the absence of disagreements.
- Monitor future filings for the initial audit report or review opinion issued by CBIZ CPAs P.C.
- Confirm that the acquisition of Marcum's attest business by CBIZ has not resulted in any undisclosed changes to the Company's internal audit processes.