---
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"
generated_at: "2026-10-16T20:32:16.082344+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Arrive AI auditor Stephano Slack resigns; M&K CPAS engaged amid material weakness and going-concern doubt

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-26-047406
- JSON: https://secwatch.observer/filing/0001493152-26-047406.json
- Plain text: https://secwatch.observer/filing/0001493152-26-047406.txt

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