Business Context and Reporting Period
Eva Live Inc. filed a Form 8-K reporting a change in its independent registered public accounting firm. The earliest reported event occurred on May 5, 2024; the report was signed on May 7, 2024. The company is incorporated in Nevada and its common stock trades on OTC Markets under the symbol GOAI.
Financial Metrics
This filing does not provide revenue, profit, cash flow, margins, debt, liquidity, or other current financial metrics.
Material Changes Versus Prior Period
- Effective May 5, 2024, the company terminated BF Borgers CPA PC as its independent registered public accounting firm.
- On the same date, the company engaged Michael Gillespie & Associates, PLLC as its replacement auditor.
- The change was recommended and approved by the company’s Board of Directors.
- BF Borgers’ audit reports for the fiscal years ended December 31, 2023 and December 31, 2022 contained neither an adverse opinion nor a disclaimer and were not qualified or modified regarding audit scope or accounting principles.
- The company reported no disagreements with BF Borgers during those fiscal years or the subsequent interim period concerning accounting principles, financial statement disclosure, or audit scope or procedures.
Guidance, Outlook, Risks, and Unusual Items
The filing provides no financial guidance or operating outlook. A significant unusual item is the auditor transition following the SEC’s May 3, 2024 order stating that BF Borgers is not currently permitted to appear or practice before the SEC. The filing indicates that, in lieu of obtaining a letter from BF Borgers, the company disclosed this SEC restriction.
Investor Verification Items
- Verify the appointment, qualifications, and continued engagement of Michael Gillespie & Associates, PLLC.
- Review subsequent filings for any audit, accounting, internal-control, or financial-statement issues arising after the auditor transition.
- Review the SEC’s May 3, 2024 order concerning BF Borgers and assess potential implications for previously audited financial statements.
- Obtain the company’s latest periodic financial statements because this Form 8-K does not disclose current financial performance, liquidity, or debt information.