---
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"
generated_at: "2026-10-12T14:12:44.237766+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Vivos Therapeutics dismisses auditor Baker Tilly, engages Haynie & Company for FY2026

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-26-045193
- JSON: https://secwatch.observer/filing/0001493152-26-045193.json
- Plain text: https://secwatch.observer/filing/0001493152-26-045193.txt

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