Company: AVNI
Filing Date: 2025-07-17
Form Type: 10-Q
Source: 0001713282-25-000578
Chunk: 18

Company: ARVANA INC
Filing Date: 2025-07-17
Form: 10-Q
Item: Item 4
Chunk 18
---
                                        Hiring                                     
    a new Chief Financial Officer to oversee the implementation of remedial actions;
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•                                        Enhancing                                      
    internal review and approval processes for accounting estimates and journal entries;
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•                                     Improving                                  
    documentation and evaluation of complex or judgmental accounting matters; and
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•                                     Increasing                                 
    oversight over third-party service providers involved in financial reporting.
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Management will continue to monitor the effectiveness of these remediation efforts and will make further changes as necessary to ensure internal control over financial reporting is effective in future periods.
 
21

PART II

ITEM 4.          MINE       
          SAFETY DISCLOSURES
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Not applicable.