{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-25-034688","form_type":"8-K","ticker":"SVCO","cik":"0001943289","company_name":"Silvaco Group, Inc.","filed_at":"2025-07-10T23:59:59+00:00","discovered_at":"2026-05-14T18:02:45.661617+00:00","generated_at":"2026-05-18T08:47:42.060936+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Silvaco appoints Baker Tilly as auditor after Moss Adams merger; no prior disagreements","bullets":["Moss Adams merged into Baker Tilly effective June 3, 2025; Moss Adams resigned as auditor.","Audit Committee approved Baker Tilly as successor on July 8, 2025 for FY2025.","Baker Tilly affiliate provided prohibited non-attest services (tax provision, software support) but those were terminated pre- or post-merger.","No disagreements or reportable events with Moss Adams; material weakness in ICFR previously reported in 10-K.","Moss Adams provided letter agreeing with company's statements, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-25-034688","json":"https://secwatch.observer/filing/0001628280-25-034688.json","markdown":"https://secwatch.observer/filing/0001628280-25-034688.md","text":"https://secwatch.observer/filing/0001628280-25-034688.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1943289/000162828025034688/0001628280-25-034688-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1943289/000162828025034688/svco-20250708.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T08:47:42.060936+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":[{"claim_id":"8a74f0fa2e9db4e94ed69bf0dfbb992bca219526","claim":"Moss Adams LLP resigned as auditor of Silvaco Group, Inc..","evidence_excerpt":"Changes in Registrant’s Certifying Accountant Moss Adams LLP (“Moss Adams”), Silvaco Group, Inc.’s (the “Company”) independent registered public accounting firm, merged with Baker Tilly US, LLP (“Baker Tilly”), effective on June 3, 2025 (the “Combination”). The combined audit practices operate as Baker Tilly. Following the Combination and after a detailed evaluation of the Auditor Independence Rules (defined and discussed below), Moss Adams has resigned as the auditors of the Company and the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company’s independent registered public accounting firm on July 8, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1943289/000162828025034688/0001628280-25-034688-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Moss Adams LLP"},{"label":"Successor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"a5ded3cbb2972b1fe114cbc7be24de568d48a802","claim":"Silvaco Group, Inc. engaged Baker Tilly US, LLP as its auditor.","evidence_excerpt":"the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company’s independent registered public accounting firm on July 8, 2025","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1943289/000162828025034688/0001628280-25-034688-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}