---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-22-033237"
form_type: "8-K"
ticker: "VVOS"
cik: "0001716166"
company_name: "Vivos Therapeutics, Inc."
filed_at: "2022-11-22T23:59:59+00:00"
generated_at: "2026-06-21T14:12:58.543347+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Vivos to restate Q1 2022 revenue up ~$200k; no prior annual restatements needed

## Summary
- Revenue recognition error found under ASC 606; Q1 2022 revenue will increase by ~$0.2M, net loss decreases same amount.
- No restatement required for audited fiscal years 2019-2021; no cash flow impact from corrections.
- Company expects to file restated Q1 10-Q shortly and Q2/Q3 2022 10-Qs by Dec 31, 2022.
- Additional material weakness in internal controls over revenue recognition identified as of March 31, 2022.

## SEC filing metadata
- accession: 0001493152-22-033237
- form_type: 8-K
- ticker: VVOS
- cik: 0001716166
- company_name: Vivos Therapeutics, Inc.
- filed_at: 2022-11-22T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 2.02, 4.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1716166/000149315222033237/0001493152-22-033237-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1716166/000149315222033237/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-22-033237
- JSON: https://secwatch.observer/filing/0001493152-22-033237.json
- Plain text: https://secwatch.observer/filing/0001493152-22-033237.txt

## Key facts
- Auditor Changes
  Vivos Therapeutics, Inc. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: the Company’s previously issued unaudited interim consolidated financial statements for the Restated Period included in its Quarterly Report on Form 10-Q for the Restated Period, as originally filed with the Securities and Exchange Commission on May 16, 2022, should no longer be relied upon.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1716166/000149315222033237/0001493152-22-033237-index.htm

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