Monitor for the upcoming 10-Q filing (quarter ending September 30, 2026) for any further deterioration in financial position or additional going-concern disclosures. The auditor change may also trigger Nasdaq compliance questions.
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Executive Summary
Vivos Therapeutics dismissed Baker Tilly US, LLP as its independent auditor and engaged Haynie & Company, a smaller firm, effective September 29, 2026. The filing states no disagreements or reportable events, but both Baker Tilly's and Moss Adams' prior reports included going-concern explanatory paragraphs. Auditor switches from a larger to a smaller firm, especially with a pre-existing going-concern qualification, are a red flag for financial distress.
Key Facts
- Audit Committee dismissed Baker Tilly US, LLP as independent auditor on September 29, 2026.
- Engaged Haynie & Company as new independent auditor for fiscal year ending December 31, 2026.
- No disagreements or reportable events were reported between the company and Baker Tilly.
- Both the 2025 (Baker Tilly) and 2024 (Moss Adams) audit reports included explanatory paragraphs expressing substantial doubt about the company's ability to continue as a going concern.
- Baker Tilly agreed with the company's statements in its letter to the SEC (Exhibit 16.1).
Financial Impact
Auditor change from a national firm (Baker Tilly) to a smaller regional firm (Haynie & Company) signals heightened financial risk and potential difficulty in maintaining Nasdaq listing or securing financing. The pre-existing going-concern qualification is a material negative.
Risk Factors
- Increased risk of Nasdaq delisting due to perceived financial instability.
- Potential difficulty in raising capital given the going-concern warning and auditor downgrade.
- Possible future restatements or internal control weaknesses flagged by the new auditor.
Investment Themes
Documents Analyzed
This report is based on 5 SEC documents filed with EDGAR.
| Document | Accession Number |
|---|---|
| 8-K Filing (Primary) | 0001493152-26-045193 |
| Exhibit: ex16-1.htm | 0001493152-26-045193 |
| Document: 0001493152-26-045193-index-headers.html | 0001493152-26-045193 |
| Document: 0001493152-26-045193-index.html | 0001493152-26-045193 |
| Document: 0001493152-26-045193.txt | 0001493152-26-045193 |
Filters
| Type | Now | ||||
|---|---|---|---|---|---|
Oct 21, 2026 5d ago | 8-K | $0.1347 | awaiting T+60 | — | $0.1297 (−3.71%) |
Oct 19, 2026 6d ago | Press Release | $0.1410 | awaiting T+60 | — | $0.1297 (−8.01%) |
Oct 19, 2026 6d ago | 8-K | $0.1406 | awaiting T+60 | — | $0.1297 (−7.75%) |
Oct 15, 2026 11d ago | 8-K | $0.1428 | awaiting T+60 | — | $0.1297 (−9.17%) |
Oct 15, 2026 11d ago | Press Release | $0.1428 | awaiting T+60 | — | $0.1297 (−9.17%) |
Sep 30, 2026 25d ago | 8-K | $0.1490 | awaiting T+60 | — | $0.1297 (+12.95%) |
Aug 28, 2026 8w ago | Press Release | $0.2249 | awaiting T+60 | — | $0.1297 (−42.33%) |
Aug 21, 2026 9w ago | 8-K | $0.2768 | awaiting T+60 | — | $0.1297 (−53.14%) |
Aug 14, 2026 10w ago | Press Release | $0.3012 | awaiting T+60 | — | $0.1297 (+56.94%) |
Aug 14, 2026 10w ago | Press Release | $0.3433 | awaiting T+60 | — | $0.1297 (−62.22%) |
US Market Status
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