---
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"
generated_at: "2026-05-14T19:47:48.452929+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Applied Optoelectronics dismisses Grant Thornton, appoints PwC as FY2026 auditor

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001683168-26-003572
- JSON: https://secwatch.observer/filing/0001683168-26-003572.json
- Plain text: https://secwatch.observer/filing/0001683168-26-003572.txt

## 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_url: https://www.sec.gov/Archives/edgar/data/1158114/000168316826003572/0001683168-26-003572-index.htm
- 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_url: https://www.sec.gov/Archives/edgar/data/1158114/000168316826003572/0001683168-26-003572-index.htm

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