Vivakor, Inc. Reports Change in Certifying Accountant

TL;DR

Vivakor changed its auditor as of June 28, 2024. Filing includes financials.

AI Summary

Vivakor, Inc. filed an 8-K on July 5, 2024, reporting a change in its certifying accountant as of June 28, 2024. The filing also includes financial statements and exhibits. The company is incorporated in Nevada and its principal executive offices are located in Dallas, Texas.

Why It Matters

A change in a company's auditor can signal potential issues with financial reporting or a strategic shift in how the company presents its financial health.

Risk Assessment

Risk Level: medium — Changes in certifying accountants can sometimes precede or indicate underlying financial reporting concerns.

Key Players & Entities

• Vivakor, Inc. (company) — Registrant
• June 28, 2024 (date) — Date of earliest event reported
• July 5, 2024 (date) — Filing date
• Nevada (jurisdiction) — State of incorporation
• Dallas, TX (location) — Principal executive offices

FAQ

Filing Documents

• vivakorinc_8k.htm (8-K) — 28KB
• 0001829126-24-004614.txt ( ) — 198KB
• vivk-20240628.xsd (EX-101.SCH) — 3KB
• vivk-20240628_lab.xml (EX-101.LAB) — 33KB
• vivk-20240628_pre.xml (EX-101.PRE) — 22KB
• vivakorinc_8k_htm.xml (XML) — 4KB

01

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. 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). The Company provided Marcum with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that Marcum furnish it with a letter addressed to the U.S. Securities and Exchange Commiss

01

Item 9.01. Exhibits. (d) Exhibits Exhibit No. Exhibit 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 5, 2024 2

View Full Filing

View this 8-K filing on SEC EDGAR