{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-047406","form_type":"8-K","ticker":"ARAI","cik":"0001818274","company_name":"Arrive AI Inc.","filed_at":"2026-10-16T20:30:28+00:00","discovered_at":"2026-10-16T20:32:00.273943+00:00","generated_at":"2026-10-16T20:32:16.082344+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Arrive AI auditor Stephano Slack resigns; M&K CPAS engaged amid material weakness and going-concern doubt","bullets":["Stephano Slack LLC resigned as Arrive AI's independent registered public accounting firm effective October 13, 2026; the Audit Committee acknowledged and approved the change.","Stephano Slack's FY2025 audit report included an explanatory paragraph on substantial doubt about Arrive AI's ability to continue as a going concern, with no adverse opinion or disclaimer.","Arrive AI disclosed a material weakness in internal controls over embedded derivatives and effective interest method; not fully remediated as of June 30, 2026.","On April 15, 2026, Arrive AI filed amended Form 10-Q/A for quarters ended June 30, 2025 and September 30, 2025 to restate financial statements.","On October 13, 2026, the Audit Committee approved and engaged M&K CPAS, PLLC to review Q3 2026 interim financials and audit FY2026; no prior consultations or disagreements."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-047406","json":"https://secwatch.observer/filing/0001493152-26-047406.json","markdown":"https://secwatch.observer/filing/0001493152-26-047406.md","text":"https://secwatch.observer/filing/0001493152-26-047406.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1818274/000149315226047406/0001493152-26-047406-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1818274/000149315226047406/form8-k.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-16T20:32:16.082344+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}