Vivos Therapeutics Replaces Baker Tilly with Haynie & Company as Auditor
VVOS is trading near its 52-week low of $0.129 (13% above the low) on light trading volume (0.2× avg).
Summary
Vivos Therapeutics replaced auditor Baker Tilly with Haynie & Company effective September 29, 2026, citing no disagreements but noting going concern warnings in prior audit reports.
Updates
· Reuters — The 8-K discloses that both the FY2025 and FY2024 audit reports include substantial doubt about going concern.
Key Events · Corporate Governance and Compliance · VVOS
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Auditor Dismissal
The Audit Committee dismissed Baker Tilly US, LLP as independent auditor effective September 29, 2026, after service since May 3, 2023.
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New Auditor Engaged
Haynie & Company was engaged to audit fiscal year 2026 and review Q3 2026 financials, effective September 29, 2026.
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Going Concern History
Both Baker Tilly's 2025 audit report and Moss Adams' 2024 report contained explanatory paragraphs expressing substantial doubt about the company's ability to continue as a going concern.
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No Disagreements Reported
The company states there were no disagreements or reportable events with Baker Tilly during the two most recent fiscal years and subsequent period.
Analysis · VVOS · Industrial Applications And Services
Effective September 29, 2026, Vivos Therapeutics dismissed Baker Tilly US, LLP as its independent auditor and engaged Haynie & Company for the fiscal year ending December 31, 2026. The filing states there were no disagreements or reportable events with Baker Tilly, and both Baker Tilly's and predecessor Moss Adams' prior audit reports contained going concern explanatory paragraphs. This auditor change comes amid significant financial distress — the company reported a $5.5M Q2 loss, only $1.8M in cash, and a going concern warning in its August 10-Q. The filing also reveals an August 2026 consultation with Haynie regarding a proposed joint venture that was never signed, suggesting the company explored strategic alternatives before switching auditors. For a micro-cap company with a market cap under $5 million and a stock price near $0.15, an auditor change during a period of going concern uncertainty is a material governance event that warrants close attention.
How filings like this one have moved
In the 30 days to Nov 1, 2026, 40.1% of the 1118 measured filings Wiseek scored 8 moved their stock by 5% or more by the next session's close. The median move was -0.35%. These are measured outcomes after filings of this importance, not a forecast for this one.
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At the time of this filing, VVOS was trading at $0.15 on NASDAQ in the Industrial Applications And Services sector, with a market capitalization of approximately $5M. The 52-week trading range was $0.13 to $3.45. This filing was assessed with negative market sentiment and an importance score of 8 out of 10.