{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-26-003572","form_type":"8-K","ticker":"AAOI","cik":"0001158114","company_name":"APPLIED OPTOELECTRONICS, INC.","filed_at":"2026-05-08T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.013050+00:00","generated_at":"2026-05-14T19:47:48.452929+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Applied Optoelectronics dismisses Grant Thornton, appoints PwC as FY2026 auditor","bullets":["Grant Thornton dismissed May 4, 2026 after competitive selection; PwC appointed for fiscal year ending Dec 31, 2026.","No adverse opinions or disagreements with Grant Thornton in FY2024/2025; prior material weakness in technical accounting controls remediated by Dec 2025.","Grant Thornton will complete review of Q1 2026; PwC not previously consulted on accounting matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-26-003572","json":"https://secwatch.observer/filing/0001683168-26-003572.json","markdown":"https://secwatch.observer/filing/0001683168-26-003572.md","text":"https://secwatch.observer/filing/0001683168-26-003572.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1158114/000168316826003572/0001683168-26-003572-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1158114/000168316826003572/aaoi_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-14T19:47:48.452929+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":"27ecbe8c1d9bb40319cdf76905bccc967bc8aca6","claim":"APPLIED OPTOELECTRONICS, INC. dismissed Grant Thornton LLP as its auditor.","evidence_excerpt":"on May 4, 2026, the Committee approved the dismissal of Grant Thornton as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1158114/000168316826003572/0001683168-26-003572-index.htm","confidence":0.9},{"claim_id":"5df06a2a1cef66952df2768433ee50064e88fe1f","claim":"APPLIED OPTOELECTRONICS, INC. engaged PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"Grant Thronton was previously engaged to perform a review of the Company’s consolidated financial statements for the quarter ending March 31, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1158114/000168316826003572/0001683168-26-003572-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001288469-26-000045","ticker":"MXL","company_name":"MAXLINEAR, INC","filed_at":"2026-06-01T20:35:55+00:00","headline":"MaxLinear dismisses Grant Thornton, appoints KPMG as auditor for FY2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001288469-26-000045","json":"https://secwatch.observer/filing/0001288469-26-000045.json","markdown":"https://secwatch.observer/filing/0001288469-26-000045.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/mxl-20260528.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"on May 4, 2026, the Committee approved the dismissal of Grant Thornton as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1158114/000168316826003572/0001683168-26-003572-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. 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