---
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"
generated_at: "2026-06-02T21:05:36.116297+00:00"
event_type: "regulatory"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Eva Live terminates auditor BF Borgers after SEC sanction; engages Gillespie

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: regulatory
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-018123
- JSON: https://secwatch.observer/filing/0001493152-24-018123.json
- Plain text: https://secwatch.observer/filing/0001493152-24-018123.txt

## Key facts
- Auditor Changes
  Eva Live Inc dismissed BF Borgers CPA PC as its auditor.
  - Action: dismissal
  - Auditor: BF Borgers CPA PC
  - Successor: Michael Gillespie & Associates, PLLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1983736/000149315224018123/0001493152-24-018123-index.htm
- Auditor Changes
  Eva Live Inc engaged Michael Gillespie & Associates, PLLC as its auditor.
  - Action: engagement
  - Auditor: Michael Gillespie & Associates, PLLC
  source text: On May 5, 2024, the Company engaged Michael Gillespie & Associates, PLLC (“Gillespie”) as BF Borgers’ replacement.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1983736/000149315224018123/0001493152-24-018123-index.htm

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