true FY 0001417926 No No Yes Yes

 0001417926

 2022-01-01
 2022-12-31

 0001417926

 2022-06-30

 0001417926

 2023-04-17

 UNITED
STATES

 SECURITIES
AND EXCHANGE COMMISSION

 WASHINGTON,
D.C. 20549

 FORM
 10-K/A

 (Amendment
No. 2)

 Annual
 Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

 For
 the fiscal year ended December 31, 2022

 or

 Transition
 Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

 For
 the transition period from to

 INVO
BIOSCIENCE, INC.

 (Exact
name of registrant as specified in Charter)

 Nevada

 001-39701

 20-4036208

 (State
 or other jurisdiction of

 incorporation or organization)

 (Commission

 File
 No.)

 (IRS
 Employee

 Identification
 No.)

 5582
Broadcast Court Sarasota, Florida, 34240

 (Address
of Principal Executive Offices)

 Registrant's
telephone number, including area code: (978) 878-9505

 Securities
registered pursuant to Section 12(b) of the Act:

 Title
 of each class

 Trading
 symbol(s)

 Name
 of each exchange on which registered

 Common
 Stock, $0.0001 par value per share

 INVO

 The
 Nasdaq Stock Market LLC

by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. YES NO

by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. YES NO

by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days. YES NO

by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files). YES NO

by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer,"
"smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

 Large
 accelerated filer

 Accelerated
 filer

 Non-accelerated
 filer

 Smaller
 reporting company

 Emerging
 growth company

 If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness
of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered
public accounting firm that prepared or issued its audit report. Yes No

 If
securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant
included in the filing reflect the correction of an error to previously issued financial statements. Yes No

by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation
received by any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b).

by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). YES NO

 The
aggregate market value of the voting stock and non-voting common equity held by non-affiliates of the registrant as of the last business
day of the registrant's most recently completed second fiscal quarter ended June 30, 2022 was $ 7,763,391 based upon the closing
price of the registrant's common stock of $0.64 on the NASDAQ as of that date.

 The
number of shares outstanding of the registrant's common stock, $0.0001 par value, as of April 17, 2023 was 13,971,283.

 DOCUMENTS
INCORPORATED BY REFERENCE

 None.

 Audit
 Firm Id

 Auditor
 Name:

 Auditor
 Location:

 2738

 M&K
 CPAS, PLLC

 Houston,
 TX

 Explanatory
Note

 This
Amendment No. 2 to Form 10-K (this "Amendment" or "Amendment No. 2") amends the Annual Report on Form 10-K for
the fiscal year ended December 31, 2022 originally filed on April 17, 2023 (the "Original Filing") and amended on April 27,
2023 (the "First Amendment") by INVO Bioscience, Inc., a Nevada corporation ("INVO," the" Company,"
"we," or "us"). We are filing this Amendment to include an updated consent of M&K CPA's PLLC, our independent
registered public accounting firm (the "Auditors"), to the incorporation in previously filed Registration Statements on Forms
S-3 and S-8 Nos. 333-234230, 333-252228, 333-255096, 333-263239, and 333-269258 of its report dated April 17, 2023 of the Company relating
to the audit of the consolidated financial statements as of December 31, 2022 and 2021, and for the periods then ended, including an
explanatory paragraph regarding the Company's ability to continue as a going concern, and the reference to the Auditors under the
caption "Experts" in such registration statements.

 In
addition, Item 15 of Part IV is being amended solely to include currently dated certifications in accordance with Rule 12b-15 promulgated
by the SEC under the Securities Exchange Act of 1934, as amended, with paragraphs 3, 4, and 5 omitted, since no financial statements
are contained within this Amendment. Because no financial statements are contained within this Amendment, the Company is not including
certifications pursuant to Section 906 of the Sarbanes-Oxley Act 0f 2002 or any disclosures with respect to Items 307 or 308 of Regulation
S-K.

 Except
as described above, no other changes have been made to the Original Filing or the First Amendment. The Original Filing and the First
Amendment continue to speak as of the date of the Original Filing and the First Amendment, respectively, and we have not updated the
disclosures contained therein to reflect any events which occurred at a date subsequent to the filing of the Original Filing or the First
Amendment, respectively. Accordingly, this Amendment should be read in conjunction with our Original Filing, the First Amendment, and
our other filings made with the SEC subsequent to the filing of the Form 10-K.

 Part
IV

 Item
15. Exhibits and Financial Statement Schedules

 (a)

 The
 following documents are filed as part of this report:

 3.
Exhibits:

 The
exhibits listed in the Original Filing and the exhibits listed below in this Amendment are filed with, or incorporated by reference in,
this report.

 Exhibit
 No.

 Description

 23.1

 Consent of M&K CPAs, PLLC.

 31.5

 Certification of Principal Executive Officer Required Under Rule 13a-14(a) and 15d-14(a) of the Securities Exchange Act of 1934, as amended.

 31.6

 Certification of Principal Financial Officer Required Under Rule 13a-14(a) and 15d-14(a) of the Securities ended. Exchange Act of 1934, as amended.

 Item
16. Form 10-K Summary

 Not
applicable.

 SIGNATURES

 Pursuant
to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this Annual Report
on Form 10-K/A to be signed on its behalf by the undersigned, thereunto duly authorized on March 27, 2024.

 INVO
 Bioscience, Inc.

 Date:
 March 27, 2024

 By:

 /s/
 Steven Shum

 Steven
 Shum

 Chief
 Executive Officer

 (Principal
 Executive Officer)