secwatch.observer — SEC 8-K summary
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Issuer:     AMERICAN WOODMARK CORP (AMWD)
CIK:        0000794619
Form:       8-K/A
Filed at:   2022-07-01T23:59:59+00:00
Accession:  0000794619-22-000075
Event type: other_material
Sentiment:  neutral
Materiality: 0.55
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

American Woodmark dismisses KPMG as auditor, appoints EY; discloses two material weaknesses in internal controls
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- KPMG dismissed effective June 29, 2022, after issuing unqualified reports on FY2022 annual financials; EY appointed for FY2023.
- No disagreements with KPMG on accounting principles or disclosures during FY2021, FY2022, and through June 29, 2022.
- Two material weaknesses in internal control over financial reporting: IT change management in Made to Order business and risk assessment/controls for ERP system implemented in Q4 FY2022.
- Company is evaluating remediation plans for the weaknesses; KPMG authorized to respond fully to EY inquiries.
- KPMG provided a letter to the SEC agreeing with the disclosures, filed as Exhibit 16.1.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/794619/000079461922000075/0000794619-22-000075-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/794619/000079461922000075/amwd-20220523.htm
  HTML page:      https://secwatch.observer/filing/0000794619-22-000075

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