---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-24-011948"
form_type: "8-K"
ticker: "RVPH"
cik: "0001742927"
company_name: "REVIVA PHARMACEUTICALS HOLDINGS, INC."
filed_at: "2024-04-15T23:59:59+00:00"
generated_at: "2026-06-03T22:58:10.097308+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Reviva Pharmaceuticals to restate 2022 and 2023 financials; R&D expenses understated by ~$3.9M

## Summary
- Audit Committee concluded prior financials for FY2022, Q3 2022, and all quarterly periods in FY2023 should no longer be relied upon due to errors in clinical trial expense accruals.
- FY2022 R&D expenses understated by approximately $3.9 million; net loss understated by same amount.
- Material weaknesses identified in internal controls over financial reporting related to clinical trial expense accruals and insufficient resources.
- Company expects to file restated financials in comprehensive 2023 10-K within 12b-25 extension period.

## SEC filing metadata
- accession: 0001437749-24-011948
- form_type: 8-K
- ticker: RVPH
- cik: 0001742927
- company_name: REVIVA PHARMACEUTICALS HOLDINGS, INC.
- filed_at: 2024-04-15T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 2.02, 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1742927/000143774924011948/0001437749-24-011948-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1742927/000143774924011948/rvph20240411_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-24-011948
- JSON: https://secwatch.observer/filing/0001437749-24-011948.json
- Plain text: https://secwatch.observer/filing/0001437749-24-011948.txt

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