---
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"
generated_at: "2026-05-19T18:27:09.819493+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "high"
source: SEC EDGAR
---

# Vivos Therapeutics appoints Baker Tilly as independent auditor after Moss Adams merger

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.2
- calibrated_materiality_score: 0.2
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001641172-25-014118
- JSON: https://secwatch.observer/filing/0001641172-25-014118.json
- Plain text: https://secwatch.observer/filing/0001641172-25-014118.txt

## Key facts
- Auditor Changes
  Vivos Therapeutics, Inc. engaged Baker Tilly US, LLP as its auditor.
  - Action: engagement
  - Auditor: Baker Tilly US, LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1716166/000164117225014118/0001641172-25-014118-index.htm
- Auditor Changes
  Moss Adams LLP resigned as auditor of Vivos Therapeutics, Inc..
  - Action: resignation
  - Auditor: Moss Adams LLP
  - Successor: Baker Tilly US, LLP
  source text: (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_url: https://www.sec.gov/Archives/edgar/data/1716166/000164117225014118/0001641172-25-014118-index.htm

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