---
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"
generated_at: "2026-06-08T04:36:37.454657+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# Gaia appoints Frank, Rimerman as new auditor after Armanino resignation

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-23-062255
- JSON: https://secwatch.observer/filing/0000950170-23-062255.json
- Plain text: https://secwatch.observer/filing/0000950170-23-062255.txt

## Key facts
- Auditor Changes
  GAIA, INC engaged Frank, Rimerman + Co. LLP as its auditor.
  - Action: engagement
  - Auditor: Frank, Rimerman + Co. LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1089872/000095017023062255/0000950170-23-062255-index.htm

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