{"schema_version":"secwatch.filing_event.v1","accession":"0001375365-24-000040","form_type":"8-K","ticker":"SMCI","cik":"0001375365","company_name":"Super Micro Computer, Inc.","filed_at":"2024-11-18T23:59:59+00:00","discovered_at":"2026-05-14T18:03:08.286900+00:00","generated_at":"2026-05-29T22:57:08.290119+00:00","sec_items":["4.01","8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Super Micro appoints BDO as auditor, submits Nasdaq compliance plan","bullets":["Appointed BDO USA as independent auditor effective November 18, 2024.","Submitted compliance plan to Nasdaq seeking extension to regain listing compliance.","Company believes it can file FY2024 10-K and Q1 FY2025 10-Q within Nasdaq's discretionary period.","Shares remain listed pending Nasdaq review of compliance plan."],"urls":{"canonical":"https://secwatch.observer/filing/0001375365-24-000040","json":"https://secwatch.observer/filing/0001375365-24-000040.json","markdown":"https://secwatch.observer/filing/0001375365-24-000040.md","text":"https://secwatch.observer/filing/0001375365-24-000040.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1375365/000137536524000040/0001375365-24-000040-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1375365/000137536524000040/smci-20241118.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T22:57:08.290119+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":"cf44d14335c5ff8a4d1ce5eb64ca74b5cf1d94a8","claim":"Super Micro Computer, Inc. engaged BDO USA, P.C. as its auditor.","evidence_excerpt":"On November 18, 2024, the Audit Committee of the Board of Directors of Super Micro Computer, Inc. (the “Company”) appointed BDO USA, P.C. (“BDO”) as the Company’s new independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1375365/000137536524000040/0001375365-24-000040-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"BDO USA, P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}