{"schema_version":"secwatch.filing_event.v1","accession":"0001375365-23-000023","form_type":"8-K","ticker":"SMCI","cik":"0001375365","company_name":"Super Micro Computer, Inc.","filed_at":"2023-03-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:44.672891+00:00","generated_at":"2026-06-18T01:49:39.388893+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Super Micro appoints EY as auditor for FY2024; Deloitte dismissed after FY2023 audit","bullets":["Audit committee approved Ernst & Young as independent auditor for fiscal year ending June 30, 2024, effective March 9, 2023.","Deloitte will continue as auditor for FY2023 and be dismissed upon completion of that audit.","No disagreements or reportable events occurred with Deloitte during FY2021-2022 and subsequent interim periods.","Deloitte's reports on FY2021 and FY2022 financials were unqualified, with no adverse opinions or scope modifications.","Company had not consulted EY on any accounting, auditing, or reporting matters prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001375365-23-000023","json":"https://secwatch.observer/filing/0001375365-23-000023.json","markdown":"https://secwatch.observer/filing/0001375365-23-000023.md","text":"https://secwatch.observer/filing/0001375365-23-000023.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1375365/000137536523000023/0001375365-23-000023-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1375365/000137536523000023/smci-20230309.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-18T01:49:39.388893+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":"5d374fcd0d60299a94befdad233cd19949a963ed","claim":"Super Micro Computer, Inc. dismissed Deloitte & Touche LLP as its auditor.","evidence_excerpt":"Deloitte & Touche LLP (\"Deloitte\"), the Company’s current independent registered public accounting firm, will continue as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2023, and is dismissed effective upon completion of the audit of the financial statements for such fiscal year","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1375365/000137536523000023/0001375365-23-000023-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Deloitte & Touche LLP"},{"label":"Successor","value":"Ernst & Young LLP"}],"fact_type":"auditor_change"},{"claim_id":"8493c5bb87cc7ac0236a8e5f67b37a604c6210ee","claim":"Super Micro Computer, Inc. engaged Ernst & Young LLP as its auditor.","evidence_excerpt":"on March 9, 2023, the Audit Committee approved the engagement of Ernst & Young LLP (\"EY\") as the Company’s independent registered public accounting firm for the Company’s fiscal year ending June 30, 2024","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1375365/000137536523000023/0001375365-23-000023-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Ernst & Young LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}