{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-000393","form_type":"8-K","ticker":"GOAI","cik":"0001983736","company_name":"Eva Live Inc","filed_at":"2025-03-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:05.714876+00:00","generated_at":"2026-05-24T06:10:16.818429+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Eva Live dismisses auditor before audit completion; engages new firm for FY 2023-2024","bullets":["Dismissed Michael Gillespie & Associates on March 21, 2025, before any audit reports were issued.","Engaged Olayinka Oyebola & Co. as independent auditor for fiscal years 2023 and 2024.","Dismissal triggered by audit delays and documentation requests beyond customary scope.","No adverse opinions or modifications from Gillespie as no audit had been performed."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-000393","json":"https://secwatch.observer/filing/0001641172-25-000393.json","markdown":"https://secwatch.observer/filing/0001641172-25-000393.md","text":"https://secwatch.observer/filing/0001641172-25-000393.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1983736/000164117225000393/0001641172-25-000393-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1983736/000164117225000393/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-24T06:10:16.818429+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":"403a38ad6a1f4dca7824f72e313416ae52f1ee9c","claim":"Eva Live Inc dismissed Michael Gillespie & Associates, PLLC as its auditor.","evidence_excerpt":"On March 21, 2025, the Board of Directors of Eva Live Inc. approved the dismissal of Michael Gillespie & Associates, PLLC (“Gillespie”), as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1983736/000164117225000393/0001641172-25-000393-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Michael Gillespie & Associates, PLLC"},{"label":"Successor","value":"Olayinka Oyebola & Co."}],"fact_type":"auditor_change"},{"claim_id":"5d8ec654ffdd48f11034eec31164ddfb72333a78","claim":"Eva Live Inc engaged Olayinka Oyebola & Co. as its auditor.","evidence_excerpt":"On March 21, 2025, the Company engaged Olayinka Oyebola & Co. (“Olayinka”) as its independent registered public accounting firm for the fiscal year ending 2023 and 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1983736/000164117225000393/0001641172-25-000393-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Olayinka Oyebola & Co."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}