{"schema_version":"secwatch.filing_event.v1","accession":"0000929638-25-002154","form_type":"8-K/A","ticker":"AOSL","cik":"0001387467","company_name":"ALPHA & OMEGA SEMICONDUCTOR Ltd","filed_at":"2025-06-04T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.134692+00:00","generated_at":"2026-05-19T23:44:53.481595+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"AOSL amends 8-K to remove Deloitte consultation details; auditor change stands","bullets":["Dismissed Baker Tilly as independent auditor effective Nov 19, 2024; appointed Deloitte for FY2025.","No disagreements or reportable events except material weakness in IT controls (remediated by June 30, 2024).","Amendment removes disclosure of Deloitte consultation services that was not required under Item 304(a)(2)."],"urls":{"canonical":"https://secwatch.observer/filing/0000929638-25-002154","json":"https://secwatch.observer/filing/0000929638-25-002154.json","markdown":"https://secwatch.observer/filing/0000929638-25-002154.md","text":"https://secwatch.observer/filing/0000929638-25-002154.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1387467/000092963825002154/0000929638-25-002154-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1387467/000092963825002154/a8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T23:44:53.481595+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"b928d6b59231190910e7348db131f6dcfed83847","claim":"ALPHA & OMEGA SEMICONDUCTOR Ltd dismissed Baker Tilly US, LLP as its auditor.","evidence_excerpt":"On November 19, 2024, the Audit Committee of the Board of Directors of Alpha and Omega Semiconductor Limited (the “Company”) approved the dismissal of Baker Tilly US, LLP (“ Baker Tilly”) as the Company’s independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1387467/000092963825002154/0000929638-25-002154-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"dfba95c306f2fcd294d7c582c2bdaa9ec3bde802","claim":"ALPHA & OMEGA SEMICONDUCTOR Ltd engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"Effective as of November 19, 2024, the Audit Committee of the Board of Directors of Alpha and Omega Semiconductor Limited (the “Company”) approved the appointment of Deloitte & Touche LLP (“Deloitte”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2025, subject to Deloitte’s completion of its standard client acceptance procedures.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1387467/000092963825002154/0000929638-25-002154-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}