Form 8-K

8-K — Arrive AI Inc.

Accession: 0001493152-26-047406

Filed: 2026-10-16

Period: 2026-10-13

CIK: 0001818274

SIC: 7340 (SERVICES-TO DWELLINGS & OTHER BUILDINGS)

Item: Changes in Registrant's Certifying Accountant

Item: Financial Statements and Exhibits

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8-K — form8-k.htm (Primary)

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UNITED

STATES

SECURITIES

AND EXCHANGE COMMISSION

Washington,

D.C. 20549

FORM

8-K

CURRENT

REPORT

Pursuant

to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date

of Report (Date of earliest event Reported): October 13, 2026

Arrive

AI Inc.

(Exact

Name of Registrant as Specified in Charter)

001-42645

(Commission

File Number)

Delaware

85-0935006

(State

or Other Jurisdiction

Incorporation)

(I.R.S.

Employer

Identification

Number)

9100

Fall View Drive

Fishers,

IN 46037

(Address

of principal executive offices, with zip code)

(463)

270-0092

(Registrant’s

telephone number, including area code)

Check

the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under

any of the following provisions:

☐

Written

communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐

Soliciting

material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐

Pre-commencement

communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐

Pre-commencement

communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities

registered pursuant to Section 12(b) of the Act:

Title

of each class

Trading

Symbol(s)

Name

of each exchange on which registered

Common

Stock

ARAI

The

Nasdaq Stock Market LLC

Indicate

by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR§230.405)

or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).

Emerging

growth company ☒

an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying

with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item

4.01. Changes in Registrant’s Certifying Accountant.

Resignation

of Independent Registered Public Accounting Firm

October 13, 2026, Stephano Slack LLC (“Stephano Slack”) resigned as the independent registered public accounting firm of

Arrive AI Inc. (the “Company”), effective October 13, 2026. The separation was amicable, and the Company and Stephano Slack

intend to cooperate in facilitating an orderly transition to the Company’s successor independent registered public accounting firm.

The

Audit Committee (the “Committee”) of the Board of Directors of the Company acknowledged Stephano Slack’s

resignation and approved the change in the Company’s independent registered public accounting firm.

The

audit report of Stephano Slack on the Company’s financial statements as of and for the fiscal year ended December 31, 2025 did

not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting

principles, except that Stephano Slack’s reports for the fiscal year ended December 31, 2025 included an explanatory paragraph

regarding substantial doubt about the Company’s ability to continue as a going concern.

During

the fiscal year ended December 31, 2025 and the subsequent interim period through October 13, 2026:

(i)

there

were no disagreements, as defined in Item 304(a)(1)(iv) of Regulation S-K, between the Company and Stephano Slack on any matter of

accounting principles or practices, financial statement disclosure, or auditing scope or procedure that, if not resolved to the satisfaction

of Stephano Slack, would have caused Stephano Slack to make reference to the subject matter of the disagreement in connection with

its report on the Company’s financial statements; and

(ii)

there

were the following reportable events, as that term is defined in Item 304(a)(1)(v) of Regulation S-K: as disclosed in Item 9A of

the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2025 and in the Company’s Quarterly Reports

on Form 10-Q for the quarters ended March 31, 2026 and June 30, 2026, the Company identified a material weakness in its internal

control over financial reporting relating to the Company’s failure to maintain sufficient controls to ensure the proper identification,

bifurcation and fair value measurement of embedded derivatives in hybrid financial instruments, or to ensure that the effective interest

method was applied over the accretion period for host debt instruments containing a discount. As a result of this material weakness,

on April 15, 2026, the Company filed amended Quarterly Reports on Form 10-Q/A for the quarters ended June 30, 2025 and September

30, 2025 to restate the financial statements included therein. As of June 30, 2026, the material weakness had not been fully remediated.

The Committee discussed the subject matter of this reportable event with Stephano Slack, and the Company has authorized Stephano

Slack to respond fully to the inquiries of M&K CPAS, PLLC (“M&K”) concerning the subject matter of this reportable

event.

The

Company provided Stephano Slack with a copy of the disclosures contained in this Current Report on Form 8-K and requested that Stephano

Slack furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements

made herein. A copy of Stephano Slack’s letter, dated October 16, 2026, is filed as Exhibit 16.1 to this Current Report on Form

8-K.

Appointment

of Independent Registered Public Accounting Firm

October 13, 2026, the Committee approved, and the Company engaged, M&K as the Company’s independent registered public accounting

firm, effective as of such date, to review the Company’s interim financial statements for the quarter ending September 30, 2026

and to audit the Company’s financial statements for the fiscal year ending December 31, 2026.

During

the Company’s two most recent fiscal years and the subsequent interim period through the date of M&K’s engagement, neither

the Company nor anyone acting on its behalf consulted with M&K regarding:

(i)

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, and neither a written report nor oral advice was provided to the Company

that M&K concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or

financial reporting issue;

(ii)

any

matter that was the subject of a disagreement, as defined in Item 304(a)(1)(iv) of Regulation S-K; or

(iii)

any

reportable event, as defined in Item 304(a)(1)(v) of Regulation S-K.

Item

9.01. Financial Statements and Exhibits

Exhibit

No.

Description

16.1

Letter from Stephano Slack LLC to the Securities and Exchange Commission

104

Cover

Page Interactive Data File (embedded within the Inline XBRL document)

SIGNATURE

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.

ARRIVE

AI, INC.

Date:

October 16, 2026

By:

/s/

Daniel S. O’Toole

Daniel

S. O’Toole

Chief

Executive Officer

EX-16.1

Filename: ex16-1.htm · Sequence: 2

Exhibit

16.1

October

16, 2026

Securities

and Exchange Commission

100 F Street, N.E.

Washington,

D.C. 20549

Re: Arrive AI, Inc.

Commission

File No. 001-42645

Ladies

and Gentlemen:

have read the statements made by Arrive AI, Inc. (the “Company”) under Item 4.01 of its Form 8-K dated October 16, 2026,

to be filed with the Securities and Exchange Commission, regarding our resignation as the Company’s independent registered public

accounting firm.

agree with the statements made in Item 4.01 insofar as they relate to our Firm.

Very truly yours,

Stephano Slack LLC

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