secwatch.observer — SEC 8-K summary
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Issuer:     SemiLEDs Corp (LEDS)
CIK:        0001333822
Form:       8-K
Filed at:   2026-07-27T10:01:34+00:00
Accession:  0001193125-26-316757
Event type: other_material
Sentiment:  neutral
Materiality: 0.30
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

SemiLEDs replaces independent auditor YCM CPA with DLEE Accountancy
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1333822/000119312526316757/0001193125-26-316757-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1333822/000119312526316757/leds-20260727.htm
  HTML page:      https://secwatch.observer/filing/0001193125-26-316757

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