Company: AVNI
Filing Date: 2025-07-30
Form Type: 8-K
Source: 0001713282-25-000587
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Company: ARVANA INC
Filing Date: 2025-07-30
Form: 8-K
Item: Item 4.01
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Item 4.01      Changes                                

(a) Resignation
or Dismissal of Previous Independent Registered Public Accounting Firm

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. The decision to dismiss MGA was approved by the Board of Directors.

The
audit report of MGA on the Company’s financial statements for the year ended December 31, 2024, did not contain an adverse opinion
or disclaimer of opinion and was not qualified or modified as to audit scope or accounting principles. However, the report included an
explanatory paragraph describing conditions raising substantial doubt about the Company’s ability to continue as a going concern,
which is considered a modification related to uncertainty under Item 304(a)(1)(v) of Regulation S-K.

For
the year ended December 31, 2024 and the subsequent interim period through July 24, 2025, there were no disagreements with MGA on any
matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements - if
not resolved to MGA’s satisfaction - would have caused it to make reference in connection with its report to the subject matter
of the disagreement. Also, during this period there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K, except
as described above relating to the going concern explanatory paragraph.

The
Company provided MGA with a copy of this Current Report on Form 8-K prior to filing with the Securities and Exchange Commission (the
“ Commission”), and requested that MGA furnish a letter addressed to the Commission stating whether or not MGA agrees with
the above statements. MGA has not furnished the requested letter as of the filing date of this Form 8-K.

(b) Engagement
of New Independent Registered Public Accounting Firm

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. The decision to engage MAC was approved by the Board
of Directors.

During
the fiscal year ended December 31, 2024 and the subsequent interim periods through July 24, 2025, the Company’s Chief Financial
Officer had limited high-level discussions with MAC in June and July