{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-316757","form_type":"8-K","ticker":"LEDS","cik":"0001333822","company_name":"SemiLEDs Corp","filed_at":"2026-07-27T10:01:34+00:00","discovered_at":"2026-07-27T10:05:00.286115+00:00","generated_at":"2026-07-27T10:05:30.617802+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":"SemiLEDs replaces independent auditor YCM CPA with DLEE Accountancy","bullets":["YCM CPA INC. engagement expired July 27, 2026; audit committee appointed DLEE Accountancy, Inc. as new auditor.","No disagreements with YCM on accounting principles, practices, or audit scope during most recent fiscal year.","No reportable events as defined in Item 304(a)(1)(v) of Regulation S-K occurred.","Company did not consult DLEE on audit opinion type, disagreements, or reportable events prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-316757","json":"https://secwatch.observer/filing/0001193125-26-316757.json","markdown":"https://secwatch.observer/filing/0001193125-26-316757.md","text":"https://secwatch.observer/filing/0001193125-26-316757.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1333822/000119312526316757/0001193125-26-316757-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1333822/000119312526316757/leds-20260727.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-27T10:05:30.617802+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}