---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-24-049047"
form_type: "8-K"
ticker: "KOPN"
cik: "0000771266"
company_name: "KOPIN CORP"
filed_at: "2024-12-06T23:59:59+00:00"
generated_at: "2026-05-29T06:53:42.822084+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.45
calibrated_materiality_score: 0.45
confidence: "high"
source: SEC EDGAR
---

# Kopin dismisses auditor RSM, appoints BDO for FY 2024

## Summary
- Audit Committee approved engagement of BDO USA, P.C. as independent auditor effective Dec 2, 2024.
- RSM US LLP was dismissed immediately prior to BDO's engagement; no disagreements or reportable events.
- RSM's audit reports for FY 2022 and 2023 were unqualified, with no adverse opinions or modifications.
- Company provided RSM with disclosures; RSM furnished a letter agreeing with stated facts, filed as Exhibit 16.1.

## SEC filing metadata
- accession: 0001493152-24-049047
- form_type: 8-K
- ticker: KOPN
- cik: 0000771266
- company_name: KOPIN CORP
- filed_at: 2024-12-06T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.45
- calibrated_materiality_score: 0.45
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/771266/000149315224049047/0001493152-24-049047-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/771266/000149315224049047/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-049047
- JSON: https://secwatch.observer/filing/0001493152-24-049047.json
- Plain text: https://secwatch.observer/filing/0001493152-24-049047.txt

## Key facts
- Auditor Changes
  KOPIN CORP engaged BDO USA, P.C. as its auditor.
  - Action: engagement
  - Auditor: BDO USA, P.C.
  source text: On December 2, 2024, the Audit Committee (the "Audit Committee") of the Board of Directors of Kopin Corporation (the "Company") approved the engagement of BDO USA, P.C. ("BDO") as the Company's independent registered public accounting firm for the fiscal year ending December 28, 2024, effective upon the execution of a satisfactory engagement letter with BDO.
  evidence_url: https://www.sec.gov/Archives/edgar/data/771266/000149315224049047/0001493152-24-049047-index.htm
- Auditor Changes
  KOPIN CORP dismissed RSM US LLP as its auditor.
  - Action: dismissal
  - Auditor: RSM US LLP
  - Successor: BDO USA, P.C.
  source text: On the same date the Board of Directors of the Company dismissed RSM US LLP ("RSM") as the Company's independent registered public accounting firm, effective immediately prior to the engagement of BDO. The dismissal was not related to any disagreements with RSM on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.
  evidence_url: https://www.sec.gov/Archives/edgar/data/771266/000149315224049047/0001493152-24-049047-index.htm

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