---
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"
generated_at: "2026-07-27T10:05:30.617802+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# SemiLEDs replaces independent auditor YCM CPA with DLEE Accountancy

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-316757
- JSON: https://secwatch.observer/filing/0001193125-26-316757.json
- Plain text: https://secwatch.observer/filing/0001193125-26-316757.txt

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