{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-025892","form_type":"8-K","ticker":"ASYS","cik":"0000720500","company_name":"AMTECH SYSTEMS INC","filed_at":"2024-03-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.750233+00:00","generated_at":"2026-06-05T04:24:16.942677+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Amtech Systems dismisses Grant Thornton and appoints KPMG as new auditor","bullets":["On March 1, 2024, Amtech Systems dismissed Grant Thornton as its independent auditor.","Grant Thornton's audits for fiscal 2022 and 2023 contained no adverse opinions except for material weaknesses in internal control over financial reporting.","Material weaknesses related to ineffective IT general controls and inadequate controls over non-routine and complex transactions.","The Audit Committee appointed KPMG as the new independent auditor for the fiscal year ending September 30, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-025892","json":"https://secwatch.observer/filing/0000950170-24-025892.json","markdown":"https://secwatch.observer/filing/0000950170-24-025892.md","text":"https://secwatch.observer/filing/0000950170-24-025892.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/720500/000095017024025892/0000950170-24-025892-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/720500/000095017024025892/asys-20240301.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T04:24:16.942677+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":"4378dfd2e534f32db0bf4612a0ae1aa1199c4815","claim":"AMTECH SYSTEMS INC dismissed Grant Thornton LLP as its auditor.","evidence_excerpt":"On March 1, 2024, Amtech Systems, Inc. (the “Company”), upon the approval of the Audit Committee (the “Committee”) of the Board of Directors of the Company, notified Grant Thornton LLP (“Grant Thornton”), the Company’s current independent registered public accounting firm, that it would be dismissed from that position effective March 1, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/720500/000095017024025892/0000950170-24-025892-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Grant Thornton LLP"},{"label":"Successor","value":"Klynveld Peat Marwick Goerdeler (KPMG)"}],"fact_type":"auditor_change"},{"claim_id":"d6b2eea57f2c8b5ae632fea3cdfb9016f01a4191","claim":"AMTECH SYSTEMS INC engaged Klynveld Peat Marwick Goerdeler (KPMG) as its auditor.","evidence_excerpt":"On March 1, 2024 the Committee appointed Klynveld Peat Marwick Goerdeler (“KPMG”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending September 30, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/720500/000095017024025892/0000950170-24-025892-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Klynveld Peat Marwick Goerdeler (KPMG)"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}