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Vivos Therapeutics dismisses Baker Tilly as auditor amid going concern doubts; engages Haynie & Company
VVOSVivos Therapeutics, Inc.
Vivos Therapeutics, Inc. dismissed Baker Tilly US, LLP as its independent registered public accounting firm effective September 29, 2026, and engaged Haynie & Company to serve as the new auditor for the fiscal year ending December 31, 2026. The previous auditor, Baker Tilly (successor to Moss Adams), served from May 2023 through September 2026; their reports for fiscal years 2024 and 2025 included explanatory paragraphs expressing substantial doubt regarding the company's ability to continue as a going concern. There were no disagreements with Baker Tilly on accounting principles or auditing scope, nor any reportable events. Prior to engagement, Haynie was consulted in August 2026 regarding a proposed joint venture transaction under evaluation; however, the transaction was not signed or consummated. Vivos Therapeutics operates in the medical device industry, developing implantable neuromodulation devices for sleep-disordered breathing.