{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-25-019716","form_type":"8-K","ticker":"RVPH","cik":"0001742927","company_name":"REVIVA PHARMACEUTICALS HOLDINGS, INC.","filed_at":"2025-06-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.535585+00:00","generated_at":"2026-05-19T18:29:01.462184+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"neutral","materiality_score":0.15,"calibrated_materiality_score":0.15,"confidence":"high","headline":"Reviva Pharmaceuticals appoints Baker Tilly as new auditor after Moss Adams merger","bullets":["Moss Adams LLP merged with Baker Tilly US, LLP effective June 3, 2025; Moss Adams resigned as auditor the same day.","Audit Committee appointed Baker Tilly as successor independent registered public accounting firm effective June 3, 2025.","No disagreements or reportable events occurred with Moss Adams during fiscal years 2024-2025 interim period.","Prior audit reports included a going concern explanatory paragraph; no adverse or qualified opinions issued."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-25-019716","json":"https://secwatch.observer/filing/0001437749-25-019716.json","markdown":"https://secwatch.observer/filing/0001437749-25-019716.md","text":"https://secwatch.observer/filing/0001437749-25-019716.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1742927/000143774925019716/0001437749-25-019716-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1742927/000143774925019716/rvph20250605_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T18:29:01.462184+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":"47b21a8ca507086ccceed34be0d182a387f79c1d","claim":"Moss Adams LLP resigned as auditor of REVIVA PHARMACEUTICALS HOLDINGS, INC..","evidence_excerpt":"On June 3, 2025, Reviva Pharmaceutical Holdings Inc., (the \"Company\") was notified that Moss Adams LLP (\"Moss Adams\"), the Company's independent registered public accounting firm, merged with Baker Tilly US, LLP effective on June 3, 2025. The combined audit practices will operate as Baker Tilly US, LLP (“Baker Tilly”). In connection with the notification of the merger, Moss Adams has resigned as the auditors of the Company effective June 3, 2025, and the Audit Committee of the Company’s Board of Directors appointed Baker Tilly, as the successor to Moss Adams, as the Company’s new independent registered public accounting firm, also effective June 3, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1742927/000143774925019716/0001437749-25-019716-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Moss Adams LLP"},{"label":"Successor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"ab40fb55ae2c315d5bb64fb559b99cd3ddad5456","claim":"REVIVA PHARMACEUTICALS HOLDINGS, INC. engaged Baker Tilly US, LLP as its auditor.","evidence_excerpt":"the Audit Committee of the Company’s Board of Directors appointed Baker Tilly, as the successor to Moss Adams, as the Company’s new independent registered public accounting firm, also effective June 3, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1742927/000143774925019716/0001437749-25-019716-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}