{"schema_version":"secwatch.filing_event.v1","accession":"0001607062-23-000242","form_type":"8-K","ticker":"AVNI","cik":"0001113313","company_name":"ARVANA INC","filed_at":"2023-05-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:37.977349+00:00","generated_at":"2026-06-16T00:12:54.641621+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Arvana Inc. dismisses Davidson & Company LLP, engages Assurance Dimensions as new auditor","bullets":["Davidson & Company LLP dismissed as independent auditor on April 28, 2023, board approved.","No disagreements or reportable events with Davidson during 2021, 2022, or interim 2023.","Audit reports for 2021 and 2022 were unqualified, no adverse opinions or modifications.","Assurance Dimensions engaged as new independent auditor for fiscal year ending Dec 31, 2023.","No consultations with Assurance Dimensions on accounting principles or disagreements prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001607062-23-000242","json":"https://secwatch.observer/filing/0001607062-23-000242.json","markdown":"https://secwatch.observer/filing/0001607062-23-000242.md","text":"https://secwatch.observer/filing/0001607062-23-000242.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1113313/000160706223000242/0001607062-23-000242-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1113313/000160706223000242/avni050323form8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T00:12:54.641621+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":"89891a2eee380f2f9415f74e96a3bc4e57f5ab75","claim":"ARVANA INC dismissed Davidson & Company LLP as its auditor.","evidence_excerpt":"On April 28, 2023, Davidson & Company LLP (“Davidson”) was dismissed as the independent registered public accounting firm for Arvana Inc. (“Arvana”).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1113313/000160706223000242/0001607062-23-000242-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Davidson & Company LLP"}],"fact_type":"auditor_change"},{"claim_id":"f7500a8ea69abf463414483d2bd74b5f5f009637","claim":"ARVANA INC engaged Assurance Dimensions as its auditor.","evidence_excerpt":"On April 28, 2023, Arvana’s board of directors approved the engagement of Assurance Dimensions as Arvana’s independent registered public accounting firm for its fiscal year ended December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1113313/000160706223000242/0001607062-23-000242-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Assurance Dimensions"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}