---
schema_version: "secwatch.filing_event.v1"
accession: "0001387467-24-000115"
form_type: "8-K"
ticker: "AOSL"
cik: "0001387467"
company_name: "ALPHA & OMEGA SEMICONDUCTOR Ltd"
filed_at: "2024-11-25T23:59:59+00:00"
generated_at: "2026-05-29T18:45:59.509609+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Alpha and Omega Semiconductor dismisses Baker Tilly, appoints Deloitte as auditor

## Summary
- Audit committee dismissed Baker Tilly effective Nov 19, 2024, and appointed Deloitte & Touche for FY2025.
- Baker Tilly's FY2024 and FY2023 audit reports had no adverse opinion or disclaimer of opinion.
- A material weakness in IT controls over inventory costing was reported in FY2023 but remediated by June 2024.
- No disagreements on accounting principles or scope occurred with Baker Tilly during the past two fiscal years.
- Deloitte had provided advisory services on technical accounting and internal controls prior to appointment.

## SEC filing metadata
- accession: 0001387467-24-000115
- form_type: 8-K
- ticker: AOSL
- cik: 0001387467
- company_name: ALPHA & OMEGA SEMICONDUCTOR Ltd
- filed_at: 2024-11-25T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1387467/000138746724000115/0001387467-24-000115-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1387467/000138746724000115/aosl-20241119.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001387467-24-000115
- JSON: https://secwatch.observer/filing/0001387467-24-000115.json
- Plain text: https://secwatch.observer/filing/0001387467-24-000115.txt

## Key facts
- Auditor Changes
  ALPHA & OMEGA SEMICONDUCTOR Ltd engaged Deloitte & Touche LLP as its auditor.
  - Action: engagement
  - Auditor: Deloitte & Touche LLP
  source text: Effective as of November 19, 2024, the Audit Committee of the Board of Directors of Alpha and Omega Semiconductor Limited (the “Company”) approved the appointment of Deloitte & Touche LLP (“Deloitte”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2025, subject to Deloitte’s completion of its standard client acceptance procedures.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1387467/000138746724000115/0001387467-24-000115-index.htm
- Auditor Changes
  ALPHA & OMEGA SEMICONDUCTOR Ltd dismissed Baker Tilly US, LLP as its auditor.
  - Action: dismissal
  - Auditor: Baker Tilly US, LLP
  - Successor: Deloitte & Touche LLP
  source text: On November 19, 2024, the Audit Committee of the Board of Directors of Alpha and Omega Semiconductor Limited (the “Company”) approved the dismissal of Baker Tilly US, LLP (“ Baker Tilly ”) as the Company’s independent registered public accounting firm, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1387467/000138746724000115/0001387467-24-000115-index.htm

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