{"schema_version":"secwatch.filing_event.v1","accession":"0001451809-24-000183","form_type":"8-K","ticker":"SITM","cik":"0001451809","company_name":"SITIME Corp","filed_at":"2024-06-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.476396+00:00","generated_at":"2026-06-01T04:48:52.693088+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"SiTime dismisses BDO as auditor, appoints Deloitte; material weakness remediated","bullets":["Audit committee approved Deloitte & Touche as independent auditor for FY2024, replacing BDO USA.","BDO's prior reports contained no adverse opinion except for material weakness in cash-flow classification controls (as of Dec 31, 2023).","SiTime remediated the material weakness as of March 31, 2024, after implementing new review procedures.","No disagreements with BDO during fiscal years 2022-2023 and subsequent interim period.","BDO provided letter to SEC agreeing with SiTime's disclosures, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001451809-24-000183","json":"https://secwatch.observer/filing/0001451809-24-000183.json","markdown":"https://secwatch.observer/filing/0001451809-24-000183.md","text":"https://secwatch.observer/filing/0001451809-24-000183.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1451809/000145180924000183/0001451809-24-000183-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1451809/000145180924000183/sitm-20240610.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T04:48:52.693088+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}