---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-23-027674"
form_type: "8-K"
ticker: "RVPH"
cik: "0001742927"
company_name: "REVIVA PHARMACEUTICALS HOLDINGS, INC."
filed_at: "2023-10-04T23:59:59+00:00"
generated_at: "2026-06-10T04:54:06.327233+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Reviva Pharmaceuticals appoints Moss Adams as new auditor after Armanino's exit

## Summary
- Audit Committee appointed Moss Adams LLP as independent accountant for fiscal year ending Dec 31, 2023 on Oct 4, 2023.
- Armanino LLP declines reappointment due to transition away from public company audits; notified company on July 18, 2023.
- Armanino's audit reports for 2021 and 2022 contained no adverse opinions; 2022 report included a going concern paragraph.
- No disagreements or reportable events occurred during Armanino's tenure through Oct 4, 2023.
- Armanino remains engaged to complete review of Q3 2023 unaudited financial statements.

## SEC filing metadata
- accession: 0001437749-23-027674
- form_type: 8-K
- ticker: RVPH
- cik: 0001742927
- company_name: REVIVA PHARMACEUTICALS HOLDINGS, INC.
- filed_at: 2023-10-04T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1742927/000143774923027674/0001437749-23-027674-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1742927/000143774923027674/rvph20231002_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-23-027674
- JSON: https://secwatch.observer/filing/0001437749-23-027674.json
- Plain text: https://secwatch.observer/filing/0001437749-23-027674.txt

## Key facts
- Auditor Changes
  REVIVA PHARMACEUTICALS HOLDINGS, INC. engaged Moss Adams LLP as its auditor.
  - Action: engagement
  - Auditor: Moss Adams LLP
  source text: sion (the “SEC”) on July 24, 2023, the Company was informed on July 18, 2023 by Armanino LLP (“Armanino”), the Company’s current independent registered public accounting firm, that Armanino would decline to stand for re-appointment after completion of Armanino’s review procedures on the unaudited financial statements of the Company as of and for the three and nine months ended September 30, 2023. Armanino advised the Company that its decision not to stand for reappointment was due to Armanino’s transition away from providing financial statement audit services to public companies. In light of Armanino’s determination, the Audit Committee of the Company’s Board of Directors initiated a process to select a new accounting firm to serve as the Company’s independent registered public accountant. On October 4, 2023, the Audit Committee of the Company’s Board of Directors appointed Moss Adams LL
  evidence_url: https://www.sec.gov/Archives/edgar/data/1742927/000143774923027674/0001437749-23-027674-index.htm
- Auditor Changes
  REVIVA PHARMACEUTICALS HOLDINGS, INC. dismissed Armanino LLP as its auditor.
  - Action: dismissal
  - Auditor: Armanino LLP
  source text: (the “Company”) in its Current Report on Form 8-K filed with the Securities and Exchange Commission (the “SEC”) on July 24, 2023, the Company was informed on July 18, 2023 by Armanino LLP (“Armanino”), the Company’s current independent registered public accounting firm, that Armanino would decline to stand for re-appointment after completion of Armanino’s review procedures on the unaudited financial statements of the Company as of and for the three and nine months ended September 30, 2023. Armanino advised the Company that its decision not to stand for reappointment was due to Armanino’s transition away from providing financial statement audit services to public companies. In light of Armanino’s determination, the Audit Committee of the Company’s Board of Directors initiated a process to select a new accounting firm to serve as the Company’s independent registered public accountant.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1742927/000143774923027674/0001437749-23-027674-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.