{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-062255","form_type":"8-K","ticker":"GAIA","cik":"0001089872","company_name":"GAIA, INC","filed_at":"2023-11-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.187384+00:00","generated_at":"2026-06-08T04:36:37.454657+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Gaia appoints Frank, Rimerman as new auditor after Armanino resignation","bullets":["Audit Committee appointed Frank, Rimerman + Co. LLP as independent auditor for FY 2023 effective Nov 3, 2023.","Armanino LLP resigned due to its decision to cease providing certain public company services.","No consultations with Frank, Rimerman occurred on accounting principles or audit opinions prior to engagement.","Armanino reviewed and agreed with the disclosures in a letter attached as Exhibit 16.1.","No reportable disagreements between the company and Armanino during 2021-2022 and interim period."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-062255","json":"https://secwatch.observer/filing/0000950170-23-062255.json","markdown":"https://secwatch.observer/filing/0000950170-23-062255.md","text":"https://secwatch.observer/filing/0000950170-23-062255.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1089872/000095017023062255/0000950170-23-062255-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1089872/000095017023062255/gaia-20231103.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T04:36:37.454657+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"f76cbf13e093f37ff599a5c2b0cee145dee8ebc2","claim":"GAIA, INC engaged Frank, Rimerman + Co. LLP as its auditor.","evidence_excerpt":"On November 3, 2023, the Audit Committee of the Board of Directors of Gaia, Inc. (the “Company”) appointed Frank, Rimerman + Co. LLP (“Frank, Rimerman”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1089872/000095017023062255/0000950170-23-062255-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Frank, Rimerman + Co. LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}