---
schema_version: "secwatch.filing_event.v1"
accession: "0001185185-23-000774"
form_type: "8-K"
ticker: "FEIM"
cik: "0000039020"
company_name: "FREQUENCY ELECTRONICS INC"
filed_at: "2023-08-01T23:59:59+00:00"
generated_at: "2026-06-12T19:29:50.843919+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# Frequency Electronics dismisses BDO, appoints Grant Thornton as auditor

## Summary
- Audit Committee chose not to renew BDO engagement; dismissal effective July 27, 2023.
- Grant Thornton appointed as new independent registered public accounting firm same date.
- BDO's reports on FY 2022 and 2023 financials had no adverse opinion or qualifications.
- No disagreements or reportable events except previously disclosed material weaknesses, now remediated as of April 30, 2023.
- Auditor change follows competitive review process and evaluation of audit fees and costs.

## SEC filing metadata
- accession: 0001185185-23-000774
- form_type: 8-K
- ticker: FEIM
- cik: 0000039020
- company_name: FREQUENCY ELECTRONICS INC
- filed_at: 2023-08-01T23:59:59+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/39020/000118518523000774/0001185185-23-000774-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/39020/000118518523000774/freqelec20230801_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001185185-23-000774
- JSON: https://secwatch.observer/filing/0001185185-23-000774.json
- Plain text: https://secwatch.observer/filing/0001185185-23-000774.txt

## Key facts
- Auditor Changes
  FREQUENCY ELECTRONICS INC engaged Grant Thornton LLP as its auditor.
  - Action: engagement
  - Auditor: Grant Thornton LLP
  source text: (b) Appointment of New Independent Registered Public Accounting Firm On July 27, 2023, the Audit Committee approved the appointment of Grant Thornton LLP (“ Grant Thornton ”) as the Company’s new independent registered public accounting firm, effective upon dismissal of BDO.
  evidence_url: https://www.sec.gov/Archives/edgar/data/39020/000118518523000774/0001185185-23-000774-index.htm
- Auditor Changes
  FREQUENCY ELECTRONICS INC dismissed BDO USA, P.A. as its auditor.
  - Action: dismissal
  - Auditor: BDO USA, P.A.
  source text: The Company notified BDO on July 28, 2023 that it would be dismissed as the Company’s independent registered public accounting firm, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/39020/000118518523000774/0001185185-23-000774-index.htm

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