---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-24-047199"
form_type: "8-K"
ticker: "AENT"
cik: "0001823584"
company_name: "ALLIANCE ENTERTAINMENT HOLDING CORP"
filed_at: "2024-11-21T23:59:59+00:00"
generated_at: "2026-05-29T21:04:41.955721+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Alliance Entertainment dismisses BDO as auditor, engages Grassi & Co.; prior reports included going concern doubt

## Summary
- Dismissed BDO USA as independent auditor on Nov 18, 2024; engaged Grassi & Co. effective same date.
- BDO's FY 2023 report included an explanatory paragraph about substantial doubt as a going concern.
- Material weaknesses in internal controls were noted in FY 2023 and FY 2024 reports.
- No disagreements with BDO on accounting principles or audit scope during the period.
- Audit Committee and Board approved the change.

## SEC filing metadata
- accession: 0001493152-24-047199
- form_type: 8-K
- ticker: AENT
- cik: 0001823584
- company_name: ALLIANCE ENTERTAINMENT HOLDING CORP
- filed_at: 2024-11-21T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1823584/000149315224047199/0001493152-24-047199-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1823584/000149315224047199/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-047199
- JSON: https://secwatch.observer/filing/0001493152-24-047199.json
- Plain text: https://secwatch.observer/filing/0001493152-24-047199.txt

## Key facts
- Auditor Changes
  ALLIANCE ENTERTAINMENT HOLDING CORP dismissed BDO USA, P.C. as its auditor.
  - Action: dismissal
  - Auditor: BDO USA, P.C.
  source text: On November 18, 2024, the Audit Committee of Alliance Entertainment Holding Corporation (the "Company") dismissed BDO USA, P.C. ("BDO") as the Company's independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1823584/000149315224047199/0001493152-24-047199-index.htm
- Auditor Changes
  ALLIANCE ENTERTAINMENT HOLDING CORP engaged Grassi & Co., CPAs, P.C. as its auditor.
  - Action: engagement
  - Auditor: Grassi & Co., CPAs, P.C.
  source text: On November 18, 2024, the Company's Audit Committee approved, and the Company's Board of Directors (the "Board") ratified, the engagement of Grassi & Co., CPAs, P.C. (the "New Auditor"), and appointed the New Auditor as the Company's independent registered public accounting firm as of November 18, 2024.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1823584/000149315224047199/0001493152-24-047199-index.htm

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