Vivakor, Inc. Amends 8-K Filing

TL;DR

Vivakor just changed its auditor, filing an 8-K/A. Keep an eye on their financials.

AI Summary

Vivakor, Inc. filed an amendment (8-K/A) on July 19, 2024, to its report originally dated June 28, 2024. This amendment pertains to changes in the registrant's certifying accountant and includes financial statements and exhibits. The filing does not specify the name of the new or previous certifying accountant.

Why It Matters

This amendment indicates a change in Vivakor's accounting firm, which could signal shifts in financial reporting or internal controls that investors should monitor.

Risk Assessment

Risk Level: medium — Changes in certifying accountants can sometimes precede or coincide with financial irregularities or restatements, warranting closer scrutiny.

Key Players & Entities

• Vivakor, Inc. (company) — Registrant
• June 28, 2024 (date) — Original report date
• July 19, 2024 (date) — Amendment filing date
• Nevada (jurisdiction) — State of incorporation
• 001-41286 (file_number) — SEC File Number

FAQ

Filing Documents

• vivakorinc_8ka.htm (8-K/A) — 31KB
• vivakorinc_16-1.htm (EX-16.1) — 4KB
• 0001829126-24-004885.txt ( ) — 213KB
• vivk-20240628.xsd (EX-101.SCH) — 3KB
• vivk-20240628_lab.xml (EX-101.LAB) — 33KB
• vivk-20240628_pre.xml (EX-101.PRE) — 22KB
• vivakorinc_8ka_htm.xml (XML) — 5KB

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Item 4.01 Changes in Registrant's Certifying Accountant. Auditor Change from Marcum, LLP to Urish Popeck & Co, LLC The Audit Committee of the Board of Directors (the "Audit Committee") of Vivakor, Inc. (the "Company") performed a competitive review process to evaluate and select a new firm as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2024. On June 28, 2024, the Audit Committee approved the dismissal of Marcum, LLP ("Marcum") as the Company's independent registered public accounting firm and also approved the appointment of Urish Popeck & Co, LLC ("Urish") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2024. Urish was formally engaged June 28, 2024. Marcum's reports on the Company's financial statements for the fiscal years ended December 31, 2023 and December 31, 2022 contained no adverse opinions or disclaimers of opinions and were not qualified or modified as to uncertainty, audit scope, or accounting principles other than an explanatory paragraph related to the Company's ability to continue as a going concern. During the fiscal years ended December 31, 2023 and December 31, 2022, and the subsequent period through June 28, 2024, there were (i) no "disagreements" (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Marcum on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Marcum, would have caused Marcum to make reference to the subject matter of the disagreement in Marcum's reports on the Company's consolidated financial statements for such years, and (ii) no "reportable events" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K), except for the material weaknesses identified in the Company's internal controls over financial reporting. (1) T

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Item 9.01. Exhibits. (d) Exhibits Exhibit No. Exhibit 16.1 Letter from Marcum LLP to the Securities and Exchange Commission dated July 19, 2024 104 Cover Page Interactive Data File (embedded within the Inline XBRL document). 1

SIGNATURES

SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. VIVAKOR, INC. By: /s/ James H. Ballengee Name: James H. Ballengee Title: Chief Executive Officer Dated: July 19, 2024 2

View Full Filing

View this 8-K/A filing on SEC EDGAR