Eva Live Inc. Form 8-K Summary
Business Context and Reporting Period
This Current Report on Form 8-K was filed by Eva Live Inc. (Nevada) on March 21, 2025. The company is an emerging growth company with its principal executive offices in Los Angeles, CA. Its common stock trades under the symbol GOAI on the OTC Markets.
Key Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on a change in the company's certifying accountant and does not contain financial statement data.
Material Changes
The primary material change reported is the dismissal of the independent registered public accounting firm, Michael Gillespie & Associates, PLLC ("Gillespie"), effective March 21, 2025. Gillespie was engaged on May 5, 2024, but had not completed any audit reports. The Board cited delays in the audit commencement and requests for documentation beyond the customary scope as reasons for the dismissal. No audit reports issued by Gillespie contained adverse opinions, disclaimers, or modifications.
Concurrently, the company engaged Olayinka Oyebola & Co. ("Olayinka") as its new independent registered public accounting firm for the fiscal years ending 2023 and 2024. The selection was based on Olayinka's ability to meet reporting requirements and align with the company's needs.
Guidance, Outlook, and Risks
The filing does not provide financial guidance, outlook, or management commentary regarding future performance. The primary risk disclosed relates to the disruption in the audit process caused by the change in accounting firms. The company has requested a letter from Gillespie regarding their agreement with the statements made in this filing.
Investor Verification Checklist
- Verify the status of the audit for fiscal years 2023 and 2024 with the new firm, Olayinka Oyebola & Co.
- Confirm whether Michael Gillespie & Associates, PLLC has submitted a response letter to the SEC regarding the dismissal.
- Monitor future filings for the release of previously delayed financial statements.
- Review the company's ability to meet reporting deadlines given the recent auditor transition.