Arrive AI Inc: changes independent auditor

What happened

• The filing says that on Oct 13, 2026 Stephano Slack LLC resigned as Arrive AI Inc.’s independent registered public accounting firm, effective Oct 13, 2026, and that the separation was amicable. The audit committee acknowledged the resignation and approved the change.
• The filing says the committee approved and the company engaged M&K CPAS, PLLC, effective Oct 13, 2026, to review interim financial statements for the quarter ending Sep 30, 2026 and to audit the financial statements for the fiscal year ending Dec 31, 2026. The filing includes a letter from Stephano Slack dated Oct 16, 2026 as Exhibit 16.1.
• The filing says Stephano Slack’s audit report on the financial statements for the fiscal year ended Dec 31, 2025 included an explanatory paragraph about substantial doubt regarding the company’s ability to continue as a going concern.

Key details

• The filing reports that during the fiscal year ended Dec 31, 2025 and the interim period through Oct 13, 2026 there were no disagreements between the company and Stephano Slack as defined in Regulation S-K Item 304(a)(1)(iv).
• The filing reports a reportable event under Item 304(a)(1)(v): a material weakness in internal control over financial reporting related to the identification, bifurcation and fair value measurement of embedded derivatives in hybrid financial instruments and application of the effective interest method for host debt instruments containing a discount.
• The filing says that, as disclosed in Item 9A of the company’s Form 10-K for the fiscal year ended Dec 31, 2025 and in Form 10-Qs for the quarters ended Mar 31, 2026 and Jun 30, 2026, the company filed amended Quarterly Reports on Form 10-Q/A on Apr 15, 2026 for the quarters ended Jun 30, 2025 and Sep 30, 2025 to restate the financial statements; as of Jun 30, 2026 the material weakness had not been fully remediated.
• The filing says the company authorized Stephano Slack to respond fully to inquiries from M&K concerning the reportable event, and that neither the company nor anyone acting on its behalf consulted with M&K during the company’s 2 most recent fiscal years and the interim period before M&K’s engagement on matters defined in Item 304.

Why it may matter

• The filing reports Item 4.01: changes in registrant’s certifying accountant, which covers the resignation of Stephano Slack and the engagement of M&K, and discloses a reportable event consisting of a material weakness in internal control and related restatements described above. A filing does not show why the insider traded or why the company acted.