{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-25-082764","form_type":"8-K","ticker":"DIOD","cik":"0000029002","company_name":"DIODES INC /DEL/","filed_at":"2025-06-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.884906+00:00","generated_at":"2026-05-19T18:53:36.853203+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Diodes' auditor Moss Adams merges into Baker Tilly; Baker Tilly appointed as new auditor","bullets":["Moss Adams merged with Baker Tilly US, LLP effective June 3, 2025.","Audit committee approved Baker Tilly as successor independent registered public accounting firm.","No disagreements or reportable events with Moss Adams during 2023, 2024, or interim period through June 3, 2025.","Prior audit reports for 2024 and 2023 were unqualified and not modified as to uncertainty or scope.","Moss Adams provided a letter to the SEC agreeing with the statements in the 8-K."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-25-082764","json":"https://secwatch.observer/filing/0000950170-25-082764.json","markdown":"https://secwatch.observer/filing/0000950170-25-082764.md","text":"https://secwatch.observer/filing/0000950170-25-082764.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/29002/000095017025082764/0000950170-25-082764-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/29002/000095017025082764/20250606_8-k_moss_merge.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T18:53:36.853203+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":"0576fbbf2b827a0d328ac9fdbfba1debbad7750b","claim":"DIODES INC /DEL/ engaged Baker Tilly US, LLP as its auditor.","evidence_excerpt":"the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/29002/000095017025082764/0000950170-25-082764-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"31fbe55b5049f62712646a669be0247e71a81029","claim":"Moss Adams LLP resigned as auditor of DIODES INC /DEL/.","evidence_excerpt":"Moss Adams has resigned as the auditors of the Company and the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/29002/000095017025082764/0000950170-25-082764-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Moss Adams LLP"},{"label":"Successor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}