---
schema_version: "secwatch.filing_event.v1"
accession: "0001140361-23-036521"
form_type: "8-K"
ticker: "ACMR"
cik: "0001680062"
company_name: "ACM Research, Inc."
filed_at: "2023-07-27T23:59:59+00:00"
generated_at: "2026-06-13T00:37:45.323339+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# ACM Research auditor Armanino LLP resigns; firm exiting public company audits

## Summary
- Armanino LLP resigned as ACM Research's auditor effective upon engagement of new auditor or filing of Q3 2023 10-Q.
- Resignation due to Armanino's decision to exit public company audit practice; no disagreements with ACM.
- Armanino's 2022 opinion on ICFR was adverse due to material weaknesses; no disagreements on accounting matters.
- Audit committee has initiated process to select and appoint a new independent auditor for FY2023.

## SEC filing metadata
- accession: 0001140361-23-036521
- form_type: 8-K
- ticker: ACMR
- cik: 0001680062
- company_name: ACM Research, Inc.
- filed_at: 2023-07-27T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1680062/000114036123036521/0001140361-23-036521-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1680062/000114036123036521/brhc20056458_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001140361-23-036521
- JSON: https://secwatch.observer/filing/0001140361-23-036521.json
- Plain text: https://secwatch.observer/filing/0001140361-23-036521.txt

## Key facts
- Auditor Changes
  Armanino LLP resigned as auditor of ACM Research, Inc..
  - Action: resignation
  - Auditor: Armanino LLP
  source text: During the year ended December 31, 2022, and through the date of Armanino’s notification of resignation, there were no (a) disagreements with Armanino on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Armanino’s satisfaction, would have caused Armanino to make reference to the subject matter
  evidence_url: https://www.sec.gov/Archives/edgar/data/1680062/000114036123036521/0001140361-23-036521-index.htm

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