---
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"
generated_at: "2026-05-17T22:49:19.083814+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Arvana Inc. dismisses MGA as auditor, engages MAC; prior report included going concern

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001713282-25-000587
- JSON: https://secwatch.observer/filing/0001713282-25-000587.json
- Plain text: https://secwatch.observer/filing/0001713282-25-000587.txt

## Key facts
- Auditor Changes
  ARVANA INC dismissed Michael Gillespie & Associates, PLLC as its auditor.
  - Action: dismissal
  - Auditor: Michael Gillespie & Associates, PLLC
  - Successor: MAC Accounting Group & CPAs, LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1113313/000171328225000587/0001713282-25-000587-index.htm
- Auditor Changes
  ARVANA INC engaged MAC Accounting Group & CPAs, LLP as its auditor.
  - Action: engagement
  - Auditor: MAC Accounting Group & CPAs, LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1113313/000171328225000587/0001713282-25-000587-index.htm

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