{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-014118","form_type":"8-K","ticker":"VVOS","cik":"0001716166","company_name":"Vivos Therapeutics, Inc.","filed_at":"2025-06-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.451009+00:00","generated_at":"2026-05-19T18:27:09.819493+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Vivos Therapeutics appoints Baker Tilly as independent auditor after Moss Adams merger","bullets":["Moss Adams merged into Baker Tilly effective June 3, 2025; Moss Adams resigned as auditor.","Audit committee approved Baker Tilly as successor independent registered public accounting firm.","No disagreements or reportable events between Vivos and Moss Adams during 2023, 2024, or through June 3, 2025.","Moss Adams' prior audit reports contained an explanatory paragraph regarding going concern uncertainty.","No consultations with Baker Tilly on accounting principles or disagreements occurred before appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-014118","json":"https://secwatch.observer/filing/0001641172-25-014118.json","markdown":"https://secwatch.observer/filing/0001641172-25-014118.md","text":"https://secwatch.observer/filing/0001641172-25-014118.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1716166/000164117225014118/0001641172-25-014118-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1716166/000164117225014118/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T18:27:09.819493+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":"0acd2d7b004d57a723d19afde4ede3612f30f053","claim":"Vivos Therapeutics, Inc. engaged Baker Tilly US, LLP as its auditor.","evidence_excerpt":"the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1716166/000164117225014118/0001641172-25-014118-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"},{"claim_id":"79da69af61433ad4cc65bae61819285f0d785da8","claim":"Moss Adams LLP resigned as auditor of Vivos Therapeutics, Inc..","evidence_excerpt":"(the “Company”) was formally 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.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1716166/000164117225014118/0001641172-25-014118-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"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}