---
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"
generated_at: "2026-05-24T06:10:16.818429+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Eva Live dismisses auditor before audit completion; engages new firm for FY 2023-2024

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001641172-25-000393
- JSON: https://secwatch.observer/filing/0001641172-25-000393.json
- Plain text: https://secwatch.observer/filing/0001641172-25-000393.txt

## Key facts
- Auditor Changes
  Eva Live Inc dismissed Michael Gillespie & Associates, PLLC as its auditor.
  - Action: dismissal
  - Auditor: Michael Gillespie & Associates, PLLC
  - Successor: Olayinka Oyebola & Co.
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1983736/000164117225000393/0001641172-25-000393-index.htm
- Auditor Changes
  Eva Live Inc engaged Olayinka Oyebola & Co. as its auditor.
  - Action: engagement
  - Auditor: Olayinka Oyebola & Co.
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1983736/000164117225000393/0001641172-25-000393-index.htm

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