Spectral AI Inc. has announced a change in its independent registered public accounting firm, dismissing KPMG LLP effective May 29, 2025. The company's Audit Committee and Board of Directors unanimously approved the decision. KPMG, which had served as the company's independent auditors since 2021, did not issue any adverse opinions on Spectral AI's financial statements for the fiscal years ending December 31, 2023, and 2024. However, KPMG communicated material weaknesses in Spectral AI's internal control over financial reporting, particularly concerning financial close process controls and the proper recording of operating expenses and related accruals. These issues were previously reported in the company's annual reports for 2023 and 2024. The company has appointed Forvis Mazars Group as its successor independent registered public accounting firm. Spectral AI has requested KPMG to provide a letter to the SEC confirming the company's disclosures.