{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-054857","form_type":"8-K/A","ticker":"MX","cik":"0001325702","company_name":"MAGNACHIP SEMICONDUCTOR Corp","filed_at":"2025-03-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:03.293918+00:00","generated_at":"2026-05-24T17:59:54.947941+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Magnachip Semiconductor dismisses Samil PWC, engages E&Y as FY2025 auditor","bullets":["Audit Committee approved dismissal of Samil PWC effective upon filing of FY2024 10-K.","Engaged Ernst & Young Han Young as independent auditor for FY2025, contingent on engagement letter.","Samil PWC reports for FY2024 and FY2023 contained no adverse opinion or qualification.","No disagreements or reportable events with Samil PWC during the relevant periods.","Company received letter from Samil PWC agreeing with disclosures; filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-054857","json":"https://secwatch.observer/filing/0001193125-25-054857.json","markdown":"https://secwatch.observer/filing/0001193125-25-054857.md","text":"https://secwatch.observer/filing/0001193125-25-054857.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1325702/000119312525054857/0001193125-25-054857-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1325702/000119312525054857/d935107d8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-24T17:59:54.947941+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":"465a09cc50fc7013350566ee06fcb8aef8c432f3","claim":"MAGNACHIP SEMICONDUCTOR Corp engaged E&Y as its auditor.","evidence_excerpt":"engagement of E&Y to serve as the Company’s independent registered public accounting firm, for the fiscal year ending December 31, 2025","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1325702/000119312525054857/0001193125-25-054857-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"E&Y"}],"fact_type":"auditor_change"},{"claim_id":"e793af0d5dabc45d5b55794652e195dca9ad59e1","claim":"MAGNACHIP SEMICONDUCTOR Corp dismissed Samil PricewaterhouseCoopers as its auditor.","evidence_excerpt":"On March 11, 2025, the Audit Committee of the Company approved the dismissal of Samil PWC 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/1325702/000119312525054857/0001193125-25-054857-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Samil PricewaterhouseCoopers"},{"label":"Successor","value":"E&Y"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}