{"schema_version":"secwatch.filing_event.v1","accession":"0001375365-24-000036","form_type":"8-K","ticker":"SMCI","cik":"0001375365","company_name":"Super Micro Computer, Inc.","filed_at":"2024-10-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:08.286271+00:00","generated_at":"2026-05-30T08:08:20.631371+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Super Micro's auditor Ernst & Young resigns over governance and transparency concerns","bullets":["EY resigned on Oct 24, 2024, citing inability to rely on management and Audit Committee representations; company disagrees.","Special Committee review ongoing, engaged Cooley and Secretariat; no restatements expected for FY2024 or prior.","EY had concerns about governance, internal controls, and timeliness of annual report communicated in July 2024.","Company has begun search for successor independent auditor; EY had not yet issued any audit report."],"urls":{"canonical":"https://secwatch.observer/filing/0001375365-24-000036","json":"https://secwatch.observer/filing/0001375365-24-000036.json","markdown":"https://secwatch.observer/filing/0001375365-24-000036.md","text":"https://secwatch.observer/filing/0001375365-24-000036.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1375365/000137536524000036/0001375365-24-000036-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1375365/000137536524000036/smci-20241024.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T08:08:20.631371+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":"78617a7789f4c739dc546454919ba1f2bf390e33","claim":"Ernst & Young LLP resigned as auditor of Super Micro Computer, Inc..","evidence_excerpt":"On October 24, 2024, Ernst & Young LLP (“EY”) sent the members of the Audit Committee a letter of resignation as the Company’s registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1375365/000137536524000036/0001375365-24-000036-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"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"}