{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-018123","form_type":"8-K","ticker":"GOAI","cik":"0001983736","company_name":"Eva Live Inc","filed_at":"2024-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.373032+00:00","generated_at":"2026-06-02T21:05:36.116297+00:00","sec_items":["4.01"],"event_type":"regulatory","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Eva Live terminates auditor BF Borgers after SEC sanction; engages Gillespie","bullets":["On May 5, 2024, Eva Live terminated BF Borgers CPA PC as independent auditor effective immediately.","BF Borgers is barred from SEC practice per SEC order dated May 3, 2024; company unable to obtain accountant letter.","Michael Gillespie & Associates, PLLC was engaged as the replacement auditor on same date.","Prior audit reports for fiscal 2022 and 2023 were unqualified; no disagreements on accounting matters.","Change approved by the Board of Directors; no adverse opinion or modification in past reports."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-018123","json":"https://secwatch.observer/filing/0001493152-24-018123.json","markdown":"https://secwatch.observer/filing/0001493152-24-018123.md","text":"https://secwatch.observer/filing/0001493152-24-018123.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1983736/000149315224018123/0001493152-24-018123-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1983736/000149315224018123/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T21:05:36.116297+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":"875dd728a6301b7a741dc56c44cfb977367da6b6","claim":"Eva Live Inc dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"On May 5, 2024, Eva Live Inc. (the “Company”) terminated its relationship with its independent registered public accounting firm, BF Borgers CPA PC (“BF BORGERS.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1983736/000149315224018123/0001493152-24-018123-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"},{"label":"Successor","value":"Michael Gillespie & Associates, PLLC"}]},{"claim_id":"a89b94f8e4391f7809f80411b6a70440a07aabc7","claim":"Eva Live Inc engaged Michael Gillespie & Associates, PLLC as its auditor.","evidence_excerpt":"On May 5, 2024, the Company engaged Michael Gillespie & Associates, PLLC (“Gillespie”) as BF Borgers’ replacement.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1983736/000149315224018123/0001493152-24-018123-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Michael Gillespie & Associates, PLLC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}