On October 5, 2026, Profusa dismissed CBIZ CPAs P.C. as its independent registered public accounting firm, effective for the fiscal year ending December 31, 2026. The Audit Committee approved the change due to material weaknesses in internal control over financial reporting related to segregation of duties and valuation controls that remained unremediated as of June 30, 2026. On October 6, 2026, Profusa engaged WithumSmith+Brown, PC as its new auditor. There were no disagreements with CBIZ on accounting principles or auditing scope. Profusa develops photobiomodulation devices for medical and wellness applications.