---
schema_version: "secwatch.filing_event.v1"
accession: "0000950170-23-039098"
form_type: "8-K"
ticker: "GAIA"
cik: "0001089872"
company_name: "GAIA, INC"
filed_at: "2023-08-07T23:59:59+00:00"
generated_at: "2026-06-12T03:44:18.812014+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Gaia auditor Armanino LLP resigns; new auditor search initiated

## Summary
- Armanino LLP resigned as Gaia's independent auditor effective by Q3 2023 filing or upon new engagement.
- No disagreements or reportable events existed with Armanino during fiscal years 2021-2022 or interim period.
- Armanino's audit reports for FY 2022 and 2021 were unqualified with no adverse opinions.
- Audit Committee has begun process to select a new independent registered public accounting firm.
- Armanino furnished a letter agreeing with the disclosures, attached as Exhibit 16.1.

## SEC filing metadata
- accession: 0000950170-23-039098
- form_type: 8-K
- ticker: GAIA
- cik: 0001089872
- company_name: GAIA, INC
- filed_at: 2023-08-07T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1089872/000095017023039098/0000950170-23-039098-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1089872/000095017023039098/gaia-20230802.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-23-039098
- JSON: https://secwatch.observer/filing/0000950170-23-039098.json
- Plain text: https://secwatch.observer/filing/0000950170-23-039098.txt

## Key facts
- Auditor Changes
  Armanino LLP resigned as auditor of GAIA, INC.
  - Action: resignation
  - Auditor: Armanino LLP
  source text: (the “Company”) was informed by Armanino LLP (“Armanino”), the Company’s current independent registered public accounting firm, that Armanino had made the decision to resign due to Armanino’s transition away from providing financial statement audit services to public companies.Additionally, Armanino informed the Company that this resignation would be effective as of the earlier of (i) the date the Company engages a new independent registered public accounting firm or (ii) the filing of the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1089872/000095017023039098/0000950170-23-039098-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.