{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-045193","form_type":"8-K","ticker":"VVOS","cik":"0001716166","company_name":"Vivos Therapeutics, Inc.","filed_at":"2026-10-01T01:54:04+00:00","discovered_at":"2026-10-01T10:10:00.283569+00:00","generated_at":"2026-10-12T14:12:44.237766+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Vivos Therapeutics dismisses auditor Baker Tilly, engages Haynie & Company for FY2026","bullets":["Audit Committee approved dismissal of Baker Tilly US LLP effective Sept 29, 2026; Baker Tilly served from May 3, 2023 through Sept 30, 2026, succeeding Moss Adams after their June 3, 2025 merger.","Engaged Haynie & Company for FY ending Dec 31, 2026; it will review the quarter ended Sept 30, 2026. No disagreements or reportable events with Baker Tilly in FY2025 or FY2024.","Both Baker Tilly's FY2025 and Moss Adams' FY2024 audit reports included explanatory paragraphs citing substantial doubt about the Company's ability to continue as a going concern.","In August 2026 Vivos discussed a proposed joint venture with Haynie, which flagged ASC 323 and ASC 810 issues but reached no accounting conclusion; the deal was never signed or consummated.","CFO Roman Franklin signed the report dated September 30, 2026; Baker Tilly's concurrence letter is filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-045193","json":"https://secwatch.observer/filing/0001493152-26-045193.json","markdown":"https://secwatch.observer/filing/0001493152-26-045193.md","text":"https://secwatch.observer/filing/0001493152-26-045193.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1716166/000149315226045193/0001493152-26-045193-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1716166/000149315226045193/form8-k.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-12T14:12:44.237766+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}