---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-23-055026"
form_type: "8-K"
ticker: "AENT"
cik: "0001823584"
company_name: "ALLIANCE ENTERTAINMENT HOLDING CORP"
filed_at: "2023-05-02T23:59:59+00:00"
generated_at: "2026-06-16T03:47:33.814523+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Alliance appoints BDO USA as auditor for FY2023; director Eibeler resigns, CFO Kutch named to board

## Summary
- On May 1, 2023, Audit Committee appointed BDO USA, LLP as independent registered public accounting firm for fiscal year ending June 30, 2023.
- BDO previously served Legacy Alliance prior to Feb 10, 2023 business combination.
- Prior auditor WithumSmith+Brown PC dismissed after audit of Dec 31, 2022; no disagreements or reportable events.
- On April 28, 2023, director Paul Eibeler resigned; resignation not based on any policy disagreement.
- On April 30, 2023, Board appointed CFO John Kutch as Class II director to fill vacancy.

## SEC filing metadata
- accession: 0001104659-23-055026
- form_type: 8-K
- ticker: AENT
- cik: 0001823584
- company_name: ALLIANCE ENTERTAINMENT HOLDING CORP
- filed_at: 2023-05-02T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 5.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1823584/000110465923055026/0001104659-23-055026-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1823584/000110465923055026/tm2314362d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-23-055026
- JSON: https://secwatch.observer/filing/0001104659-23-055026.json
- Plain text: https://secwatch.observer/filing/0001104659-23-055026.txt

## Key facts
- Auditor Changes
  ALLIANCE ENTERTAINMENT HOLDING CORP dismissed WithumSmith+Brown PC as its auditor.
  - Action: dismissal
  - Auditor: WithumSmith+Brown PC
  source text: on February 8, 2023, WithumSmith+Brown PC, the Company’s independent registered public accounting firm prior to the Business Combination, was dismissed as the Company’s independent registered public accounting firm effective following the completion of the Company’s audit of the year ended December 31, 2022
  evidence_url: https://www.sec.gov/Archives/edgar/data/1823584/000110465923055026/0001104659-23-055026-index.htm
- Auditor Changes
  ALLIANCE ENTERTAINMENT HOLDING CORP engaged BDO USA, LLP as its auditor.
  - Action: engagement
  - Auditor: BDO USA, LLP
  source text: appointed BDO USA, LLP (“BDO”) as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2023
  evidence_url: https://www.sec.gov/Archives/edgar/data/1823584/000110465923055026/0001104659-23-055026-index.htm
- Executive change
  John Kutch was appointed as Class II director at ALLIANCE ENTERTAINMENT HOLDING CORP.
  - Action: appointed
  - Role: Class II director
  source text: On April 30, 2023, the Board appointed John Kutch, the Company’s Chief Financial Officer, to fill the vacancy created by Mr. Eibeler’s resignation.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1823584/000110465923055026/0001104659-23-055026-index.htm
- Executive change
  Paul Eibeler resigned as Director at ALLIANCE ENTERTAINMENT HOLDING CORP.
  - Action: resigned
  - Role: Director
  source text: On April 28, 2023, Paul Eibeler resigned from his position as a member of the Board of Directors of the Company.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1823584/000110465923055026/0001104659-23-055026-index.htm

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