Gaia : Change in Certifying Accountants - Form 8-K
November 13, 2023 at 06:03 am EST
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Item 4.01.
Changes in Registrant's Certifying Accountant.
On November 3, 2023, the Audit Committee of the Board of Directors of Gaia, Inc. (the "Company") appointed Frank, Rimerman + Co. LLP ("Frank, Rimerman") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately. As previously disclosed in the Company's Current Report on Form 8-K filed on August 7, 2023, Armanino LLP ("Armanino"), the Company's predecessor auditor, informed the Company that Armanino would resign as a result of Armanino's determination to cease providing certain services to public companies. As a result, Armanino ceased to serve as the Company's auditor effective as of November 3, 2023.
During the years ended December 31, 2021 and 2022, and during the subsequent interim period through November 3, 2023, the date of Frank, Rimerman's engagement, the Company did not consult with Frank, Rimerman with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, or any other matters or reportable events as set forth in Item 304(a)(2) of Regulation S-K.
In accordance with Item 304(a)(3) of Regulation S-K, the Company provided Armanino with a copy of the disclosures it is making in this Current Report on Form 8-K and requested from Armanino a letter addressed to the U.S. Securities and Exchange Commission indicating whether it agrees with such disclosures. A copy of Armanino's letter dated November 9, 2023, is attached as Exhibit 16.1 hereto.
Gaia Inc. published this content on 13 November 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 13 November 2023 11:02:55 UTC.
Gaia, Inc. is a media and community company. Gaia is its member-supported global video streaming service and community that produces and curates media through four primary channels: Seeking Truth, Transformation, Alternative Healing and Yoga in four languages, such as English, Spanish, French and German to its members in about 185 countries. Its digital content library includes over 10,000 titles and live events, with a selection of titles available in Spanish, German, and French. Its members have unlimited access to its library of films, documentaries, interviews, yoga classes, transformation-related content and more. Through its Yoga channel, its members have unlimited access to streaming yoga, eastern arts, and other movement-based classes. Through its Transformation channel, it features content in the niche areas of spiritual growth, personal development, and others. Its Alternative Healing channel features content focused on food and nutrition, holistic healing, and others.
GAIA, INC. 
