Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related
Audit Report or Completed Interim Review.
On April 12, 2021, the staff of the Securities and Exchange Commission (the
"SEC") issued a public statement entitled "Staff Statement on Accounting and
Reporting Considerations for Warrants issued by Special Purpose Acquisition
Companies" ("SPACs") (the "Statement"). In the Statement, the SEC staff
expressed its view that certain terms and conditions common to SPAC warrants may
require the warrants to be classified as liabilities on the SPAC's balance sheet
as opposed to equity. Since December 28, 2020 (the "IPO date"), Healthcare
Services Acquisition Corporation (the "Company") has accounted for its
outstanding warrants ("Warrants") to purchase ordinary shares as equity within
its financial statements. However, as a result of the Statement, and after
discussion and evaluation, including with the Company's independent auditors,
the Company has concluded that the Warrants should be presented as liabilities
on its financial statements as of the IPO date reported at fair value with
subsequent fair value re-measurement at each reporting period.
On May 13, 2021, the Board of Directors of the Company, based on the
recommendation of and after consultation with management, concluded that the
Company's previously issued audited financial statements for the period from
August 20, 2020 to December 31, 2020 included in its Annual Report on Form 10-K
for the year ended December 31, 2020 (the "Original Form 10-K") should no longer
be relied upon due to changes required to reclassify the Warrants as liabilities
to align with the requirements set forth in the Statement. The Audit Committee
has discussed this approach with its independent registered public accounting
firm, WithumSmith+Brown, PC, and is preparing an amendment to the Original Form
10-K reflecting the reclassification of the Warrants.
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HEALTHCARE SERVICES ACQUISITION CORPORATION 
