secwatch.observer — SEC 8-K summary
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Issuer:     Vivos Therapeutics, Inc. (VVOS)
CIK:        0001716166
Form:       8-K
Filed at:   2026-10-01T01:54:04+00:00
Accession:  0001493152-26-045193
Event type: other_material
Sentiment:  neutral
Materiality: 0.40
Item codes: 4.01, 9.01
LLM model:  deepseek-v4.1-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1716166/000149315226045193/0001493152-26-045193-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1716166/000149315226045193/form8-k.htm
  HTML page:      https://secwatch.observer/filing/0001493152-26-045193

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