Filing summary
Company: Vivos Therapeutics, Inc. Filing: Form 8-K, dated September 29, 2026. This filing reports a change in the company’s independent registered public accounting firm; it does not report periodic financial results.
Auditor change
- On September 29, 2026, the Audit Committee approved dismissing Baker Tilly US, LLP and engaging Haynie & Company as the company’s independent registered public accounting firm for the fiscal year ending December 31, 2026.
- Haynie is to audit the 2026 annual financial statements and review quarterly financial statements beginning with the quarter ended September 30, 2026. Baker Tilly’s final service was its review of the quarter ended June 30, 2026.
- Baker Tilly’s 2025 audit report and Moss Adams’ 2024 audit report had no adverse or disclaimer opinion and were not otherwise qualified or modified, but both included explanatory paragraphs expressing substantial doubt about the company’s ability to continue as a going concern.
- The company reported no disagreements with Baker Tilly on accounting, disclosures, or audit scope and no reportable events during the specified periods.
Financial condition and material changes
The filing provides no revenue, profit, cash flow, margin, debt, liquidity, or other current-period financial metrics, and no comparison with a prior period. The going-concern statements in the prior audit reports are the principal disclosed financial-condition concern; this filing does not update the company’s liquidity position.
Other disclosures and items to verify
- In August 2026, the company discussed a proposed joint venture with Haynie. Haynie identified potentially relevant accounting guidance but gave no accounting conclusion; the proposed transaction was not signed or consummated. The company said it did not consult Baker Tilly on those matters.
- The filing states Baker Tilly’s dismissal was effective September 29, 2026, but also says Baker Tilly served through September 30, 2026. Investors may wish to verify this date discrepancy and the transition timing.
- Review the filed Baker Tilly letter, Exhibit 16.1, for its response to the company’s disclosures.
- Verify the company’s latest financial statements and subsequent disclosures for an updated assessment of the going-concern concern, liquidity, and the new auditor’s review or audit findings.