---
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"
generated_at: "2026-06-16T00:12:54.641621+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# Arvana Inc. dismisses Davidson & Company LLP, engages Assurance Dimensions as new auditor

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001607062-23-000242
- JSON: https://secwatch.observer/filing/0001607062-23-000242.json
- Plain text: https://secwatch.observer/filing/0001607062-23-000242.txt

## Key facts
- Auditor Changes
  ARVANA INC dismissed Davidson & Company LLP as its auditor.
  - Action: dismissal
  - Auditor: Davidson & Company LLP
  source text: On April 28, 2023, Davidson & Company LLP (“Davidson”) was dismissed as the independent registered public accounting firm for Arvana Inc. (“Arvana”).
  evidence_url: https://www.sec.gov/Archives/edgar/data/1113313/000160706223000242/0001607062-23-000242-index.htm
- Auditor Changes
  ARVANA INC engaged Assurance Dimensions as its auditor.
  - Action: engagement
  - Auditor: Assurance Dimensions
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1113313/000160706223000242/0001607062-23-000242-index.htm

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