Business Context and Reporting Period
This Form 8-K is a current report filed by Vivos Therapeutics, Inc. on June 6, 2025, regarding events occurring on June 3, 2025. The Company is an emerging growth company incorporated in Delaware with its principal executive offices in Littleton, Colorado. Its common stock trades on The NASDAQ Stock Market LLC under the symbol VVOS.
Key Financial Metrics
This filing does not contain specific financial performance data such as revenue, profit, cash flow, margins, debt, or liquidity figures. The report focuses exclusively on a change in the Company's certifying accountant.
Material Changes
- Accountant Merger and Resignation: On June 3, 2025, Moss Adams LLP, the Company's independent registered public accounting firm, merged with Baker Tilly US, LLP. Consequently, Moss Adams resigned as the Company's auditor.
- Appointment of Successor: The Audit Committee of the Board of Directors approved the appointment of Baker Tilly US, LLP as the successor independent registered public accounting firm.
- Audit History: Audit reports for the years ended December 31, 2024, and 2023, did not contain adverse opinions, disclaimers, or qualifications. However, the 2024 audit report included an explanatory paragraph regarding a going concern uncertainty.
- No Disagreements: There were no disagreements with Moss Adams regarding accounting principles, practices, or audit scope during the relevant periods.
Guidance, Outlook, and Risks
The filing does not provide updated financial guidance, management commentary on future operations, or new risk factors beyond the disclosure of the prior going concern uncertainty noted in the 2024 audit report. The transition of the audit firm is presented as a result of a merger rather than a dispute or operational failure.
Investor Verification Checklist
- Verify the status of the going concern uncertainty noted in the December 31, 2024, audit report to assess current liquidity risks.
- Confirm the effective date of the audit engagement with Baker Tilly US, LLP for future reporting periods.
- Review the letter from Moss Adams LLP (Exhibit 16.1) to ensure no undisclosed disagreements exist regarding the financial statements.
- Monitor upcoming filings (e.g., 10-Q or 10-K) for the first financial statements audited or reviewed by the new firm.