{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-046057","form_type":"8-K","ticker":"GOAI","cik":"0001983736","company_name":"Eva Live Inc","filed_at":"2024-11-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.521166+00:00","generated_at":"2026-05-30T00:39:56.323080+00:00","sec_items":["4.02","7.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Eva Live restates FY2022-2023 financials, eliminates $2.0M goodwill; Q3 prelim net loss $5.5M","bullets":["Management concludes FY2022-2023 financials should no longer be relied upon due to elimination of $2,010,606 goodwill from reverse capitalization error.","Preliminary Q3 2024: revenue $1.98M, total expenses $7.50M, net loss $5.53M ($0.04 loss per share).","Terminated prior auditor BF Borgers in May 2024 after SEC cease-and-desist order; retained Michael Gillespie & Associates.","Net liability of $199,337 and total assets $2.70M as of Sep 30, 2024 reflect restated balance sheet."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-046057","json":"https://secwatch.observer/filing/0001493152-24-046057.json","markdown":"https://secwatch.observer/filing/0001493152-24-046057.md","text":"https://secwatch.observer/filing/0001493152-24-046057.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1983736/000149315224046057/0001493152-24-046057-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1983736/000149315224046057/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T00:39:56.323080+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":"a772ea1fc5ee70408eecd302f15389e94e251f33","claim":"Eva Live Inc reported that prior financial statements should not be relied upon.","evidence_excerpt":"On November 08, 2024, the management of the Company concluded that the Company’s previously issued financial statements for the year ended December 31, 2023, and 2022 (“Restated Period”), as well as for the interim periods included in that fiscal year (the “Restated Periods”), should no longer be relied upon because of elimination of goodwill as described above that resulted in material misstatements of net assets.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1983736/000149315224046057/0001493152-24-046057-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"non reliance"}],"fact_type":"auditor_change"},{"claim_id":"a8fd116786eaeb9f5df9216a8a35e214fccfb33c","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/1983736/000149315224046057/0001493152-24-046057-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}