secwatch.observer — SEC 8-K summary
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Issuer:     Arrive AI Inc. (ARAI)
CIK:        0001818274
Form:       8-K
Filed at:   2026-10-16T20:30:28+00:00
Accession:  0001493152-26-047406
Event type: other_material
Sentiment:  negative
Materiality: 0.85
Item codes: 4.01, 9.01
LLM model:  deepseek-v4.1-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1818274/000149315226047406/0001493152-26-047406-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1818274/000149315226047406/form8-k.htm
  HTML page:      https://secwatch.observer/filing/0001493152-26-047406

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