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- Going Concern (new) — Both the 2025 and 2024 audit reports contained going-concern language, indicating substantial doubt about the company's ability to continue operating.
Vivos Therapeutics replaces auditor Baker Tilly with Haynie & Company amid going-concern doubts
Filed October 1, 2026 · Period ending September 29, 2026 · ~1 min read
Key Changes
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high
Audit Committee dismissed Baker Tilly as independent auditor effective September 29, 2026.
Item 4.01 verify on EDGAR → -
high
Engaged Haynie & Company as new auditor for fiscal year 2026, effective the same day.
Item 4.01 verify on EDGAR → -
high
Prior audit reports for 2025 and 2024 included going-concern explanatory paragraphs expressing substantial doubt about the company's ability to continue.
Item 4.01 verify on EDGAR → -
medium
No disagreements or reportable events with Baker Tilly during the two most recent fiscal years and subsequent period.
Item 4.01 verify on EDGAR → -
low
In August 2026, company consulted Haynie about a proposed joint venture; Haynie did not provide a conclusion and the transaction was never signed or consummated.
Item 4.01 verify on EDGAR →
Summary
Vivos Therapeutics dismissed Baker Tilly as its independent auditor and engaged Haynie & Company, effective September 29, 2026. The company states there were no disagreements or reportable events with Baker Tilly, suggesting the change was not driven by accounting disputes. However, the prior audit reports for fiscal years 2025 and 2024 included explanatory paragraphs expressing substantial doubt about the company's ability to continue as a going concern.
This going-concern language is a significant concern for investors, as it signals uncertainty about the company's financial viability. The new auditor, Haynie & Company, will audit the 2026 financial statements and review quarterly results beginning with Q3 2026. Investors should note that the company consulted Haynie in August 2026 about a proposed joint venture, but Haynie did not provide a conclusion on accounting treatment and the transaction was never completed.
Section-by-Section Diff
Event · Item 4.01 — Changes in Registrant's Certifying Accountant
Item 4.01 — Changes in Registrant's Certifying Accountant filed; see Key Changes for terms.
Added in current filing · verify on EDGAR →
On September 29, 2026, the Audit Committee approved the engagement of Haynie & Company (“Haynie”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026, effective as of that date.
Haynie & Company was engaged as the new independent auditor for fiscal year 2026, effective the same day as the Baker Tilly dismissal. Haynie will audit the 2026 financial statements and review quarterly results beginning with Q3 2026.
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Figures/quotes linked to EDGAR · Narrative written by AI · Oct 1, 2026 · How we verify