---
schema_version: "secwatch.filing_event.v1"
accession: "0000947871-24-000369"
form_type: "8-K"
ticker: "LIDR"
cik: "0001818644"
company_name: "AEye, Inc."
filed_at: "2024-04-12T23:59:59+00:00"
generated_at: "2026-06-03T23:31:14.321826+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# AEye dismisses Deloitte as auditor, appoints KPMG for FY2024

## Summary
- Audit committee approved KPMG as independent auditor for FY2024; Deloitte dismissed effective April 8, 2024.
- No disagreements with Deloitte on accounting principles or audit scope in prior two fiscal years or subsequent interim period.
- Deloitte's audit reports for FY2022 and FY2023 were unqualified and not modified for uncertainty or scope.
- Deloitte furnished a letter to the SEC (Exhibit 16.1) agreeing with the disclosures.

## SEC filing metadata
- accession: 0000947871-24-000369
- form_type: 8-K
- ticker: LIDR
- cik: 0001818644
- company_name: AEye, Inc.
- filed_at: 2024-04-12T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.35
- calibrated_materiality_score: 0.35
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1818644/000094787124000369/0000947871-24-000369-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1818644/000094787124000369/ss3246400_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000947871-24-000369
- JSON: https://secwatch.observer/filing/0000947871-24-000369.json
- Plain text: https://secwatch.observer/filing/0000947871-24-000369.txt

## Key facts
- Auditor Changes
  AEye, Inc. dismissed Deloitte & Touche LLP as its auditor.
  - Action: dismissal
  - Auditor: Deloitte & Touche LLP
  - Successor: KPMG LLP
  source text: Concurrently, Deloitte & Touche LLP (" Deloitte "), was dismissed as the Company’s independent registered public accounting firm, effective immediately, on April 8, 2024.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1818644/000094787124000369/0000947871-24-000369-index.htm
- Auditor Changes
  AEye, Inc. engaged KPMG LLP as its auditor.
  - Action: engagement
  - Auditor: KPMG LLP
  source text: (the “Company”) approved the appointment of KPMG LLP (“ KPMG ”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024 and related interim periods. Concurrently, Deloitte & Touche LLP (“ Deloitte ”), was dismissed as the Company’s independent registered public accounting firm, effective immediately, on April 8, 2024. The audit report of Deloitte on the Company’s financial statements as of December 31, 2023 and December 31, 2022, did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope, or accounting principles. Furthermore, during the two most recent fiscal years ended December 31, 2023 and December 31, 2022, and the subsequent interim period through April 8, 2024, there were no disagreements with Deloitte on any matter of accounting principles or practices, financi
  evidence_url: https://www.sec.gov/Archives/edgar/data/1818644/000094787124000369/0000947871-24-000369-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.