{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-031978","form_type":"8-K/A","ticker":"RVPH","cik":"0001742927","company_name":"REVIVA PHARMACEUTICALS HOLDINGS, INC.","filed_at":"2023-11-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.284136+00:00","generated_at":"2026-06-08T03:50:54.072175+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Reviva Pharmaceuticals completes auditor change to Moss Adams LLP effective Nov 14, 2023","bullets":["Armanino LLP's engagement ended Nov 14, 2023 after completing Q3 2023 review; Moss Adams LLP engaged same day.","Armanino's 2022 audit report included a going concern explanatory paragraph; no disagreements or reportable events.","Moss Adams was not consulted on accounting principles or audit opinion prior to engagement.","Auditor change previously disclosed Oct 4, 2023; this amendment adds effective date."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-031978","json":"https://secwatch.observer/filing/0001437749-23-031978.json","markdown":"https://secwatch.observer/filing/0001437749-23-031978.md","text":"https://secwatch.observer/filing/0001437749-23-031978.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1742927/000143774923031978/0001437749-23-031978-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1742927/000143774923031978/rvph20231108_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T03:50:54.072175+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"9f945f7d510e639f5f7727188529c2de166981d3","claim":"REVIVA PHARMACEUTICALS HOLDINGS, INC. engaged Moss Adams LLP as its auditor.","evidence_excerpt":"On November 14, 2023, Moss Adams LLP’s engagement as the Company’s new independent registered public accounting firm commenced and became effective.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1742927/000143774923031978/0001437749-23-031978-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Moss Adams LLP"}],"fact_type":"auditor_change"},{"claim_id":"ced8a25b731a19579a727119d9b671748dc74523","claim":"REVIVA PHARMACEUTICALS HOLDINGS, INC. dismissed Armanino LLP as its auditor.","evidence_excerpt":"In light of Armanino LLP’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_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1742927/000143774923031978/0001437749-23-031978-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Armanino LLP"},{"label":"Successor","value":"Moss Adams LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}