{"schema_version":"secwatch.filing_event.v1","accession":"0001713282-25-000587","form_type":"8-K","ticker":"AVNI","cik":"0001113313","company_name":"ARVANA INC","filed_at":"2025-07-30T23:59:59+00:00","discovered_at":"2026-05-14T18:02:43.370322+00:00","generated_at":"2026-05-17T22:49:19.083814+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Arvana Inc. dismisses MGA as auditor, engages MAC; prior report included going concern","bullets":["Dismissed Michael Gillespie & Associates (MGA) on July 24, 2025; Board approved.","Engaged MAC Accounting Group & CPAs on July 25, 2025, subject to acceptance procedures.","MGA's FY 2024 audit report included a going concern explanatory paragraph; no other disagreements or reportable events.","MGA has not yet provided the required letter to the SEC regarding the dismissal."],"urls":{"canonical":"https://secwatch.observer/filing/0001713282-25-000587","json":"https://secwatch.observer/filing/0001713282-25-000587.json","markdown":"https://secwatch.observer/filing/0001713282-25-000587.md","text":"https://secwatch.observer/filing/0001713282-25-000587.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1113313/000171328225000587/0001713282-25-000587-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1113313/000171328225000587/avni072925form8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T22:49:19.083814+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":"3770b80d3acdced084a9ffdf4326e127776a5583","claim":"ARVANA INC dismissed Michael Gillespie & Associates, PLLC as its auditor.","evidence_excerpt":"On July 24, 2025, Arvana Inc. (the “Company”) dismissed the firm Michael Gillespie & Associates, PLLC (“MGA”) as the independent registered public accounting firm for the Company.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1113313/000171328225000587/0001713282-25-000587-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Michael Gillespie & Associates, PLLC"},{"label":"Successor","value":"MAC Accounting Group & CPAs, LLP"}],"fact_type":"auditor_change"},{"claim_id":"d756f944aba306cb7d156a8305242358659d9af5","claim":"ARVANA INC engaged MAC Accounting Group & CPAs, LLP as its auditor.","evidence_excerpt":"On July 25, 2025, the Company engaged MAC Accounting Group & CPAs, LLP (“MAC”) as the independent registered public accounting firm for the Company, subject to completion of MAC’s acceptance procedures.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1113313/000171328225000587/0001713282-25-000587-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"MAC Accounting Group & CPAs, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}