---
schema_version: "secwatch.filing_event.v1"
accession: "0001628280-24-009984"
form_type: "8-K"
ticker: "UCTT"
cik: "0001275014"
company_name: "Ultra Clean Holdings, Inc."
filed_at: "2024-03-08T23:59:59+00:00"
generated_at: "2026-06-05T00:24:10.296471+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Ultra Clean Holdings (UCTT) replaces auditor Moss Adams with PwC; cites material weaknesses in internal controls

## Summary
- Moss Adams resigned March 6, 2024; PwC appointed subject to acceptance procedures.
- No disagreements between company and Moss Adams on accounting principles or audit scope.
- Material weaknesses in internal control over financial reporting for FY 2023 not yet remediated.
- Prior material weaknesses (ITGCs, ERP) as of Dec 2022 were remediated by Dec 29, 2023.
- Weaknesses include control environment, risk assessment, inventory valuation, and business combination forecasts.

## SEC filing metadata
- accession: 0001628280-24-009984
- form_type: 8-K
- ticker: UCTT
- cik: 0001275014
- company_name: Ultra Clean Holdings, Inc.
- filed_at: 2024-03-08T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1275014/000162828024009984/0001628280-24-009984-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1275014/000162828024009984/uctt-20240306.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-24-009984
- JSON: https://secwatch.observer/filing/0001628280-24-009984.json
- Plain text: https://secwatch.observer/filing/0001628280-24-009984.txt

## Key facts
- Auditor Changes
  Moss Adams LLP resigned as auditor of Ultra Clean Holdings, Inc..
  - Action: resignation
  - Auditor: Moss Adams LLP
  source text: On March 6, 2024, (i) Moss Adams informed the Audit Committee that it was resigning as the Company’s independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/1275014/000162828024009984/0001628280-24-009984-index.htm
- Auditor Changes
  Ultra Clean Holdings, Inc. engaged PricewaterhouseCoopers LLP as its auditor.
  - Action: engagement
  - Auditor: PricewaterhouseCoopers LLP
  source text: the Audit Committee approved the appointment of PricewaterhouseCoopers LLP (“PwC”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 27, 2024
  evidence_url: https://www.sec.gov/Archives/edgar/data/1275014/000162828024009984/0001628280-24-009984-index.htm

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