Vivos Therapeutics Dismisses Independent Auditor Baker Tilly

What Happened Vivos Therapeutics, Inc. (VVOS) filed an 8-K on Oct 1, 2026 disclosing that its Audit Committee approved the dismissal of independent registered public accounting firm Baker Tilly US, LLP effective September 29, 2026. Baker Tilly (successor to Moss Adams LLP after a June 3, 2025 merger) served as the company’s auditor from May 3, 2023 through September 30, 2026; its review of the unaudited condensed consolidated financial statements for the quarter ended June 30, 2026 was the final service performed. The filing also notes that Moss Adams’ and Baker Tilly’s audit reports for fiscal years ended December 31, 2024 and 2025, respectively, included explanatory going-concern paragraphs.

Key Details

• Dismissal approved by the Audit Committee and effective September 29, 2026.
• Baker Tilly served as successor to Moss Adams after their June 3, 2025 merger; Baker Tilly’s last service was the Q2 2026 review (quarter ended June 30, 2026).
• Audit reports for FY2024 (Moss Adams) and FY2025 (Baker Tilly) included explanatory paragraphs about substantial doubt as to the company’s ability to continue as a going concern.
• The company reported no disagreements with Baker Tilly on accounting principles, disclosures, or audit scope, and no “reportable events” during fiscal years 2024–2025 and through the dismissal date. A letter from Baker Tilly to the SEC is filed as Exhibit 16.1.

Why It Matters A change in independent auditor is material for investors because it can affect the review and audit process for the company’s financial statements. The presence of going-concern explanatory paragraphs in recent audit reports highlights ongoing financial uncertainty. The filing’s statement of no disagreements or reportable events indicates there were no audit disputes leading to the dismissal, but investors should watch for the company’s announcement of a new auditor and for upcoming financial filings that will address the company’s financial condition.