---
schema_version: "secwatch.filing_event.v1"
accession: "0001819974-24-000022"
form_type: "8-K"
ticker: "SKYT"
cik: "0001819974"
company_name: "SkyWater Technology, Inc"
filed_at: "2024-06-26T23:59:59+00:00"
generated_at: "2026-06-01T01:48:59.416298+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# SkyWater dismisses Deloitte, hires KPMG; unremediated control weakness remains

## Summary
- Deloitte dismissed as auditor on June 21, 2024; KPMG engaged for FY ending Dec 29, 2024.
- No disagreements or reportable events except a material weakness in Control Activities component, including revenue accounting.
- Material weakness in Control Activities component (incl. revenue) was not remediated as of dismissal date.
- Deloitte's reports for FY2023 and FY2022 were unqualified; Deloitte's letter agreeing with statements filed as Exhibit 16.1.

## SEC filing metadata
- accession: 0001819974-24-000022
- form_type: 8-K
- ticker: SKYT
- cik: 0001819974
- company_name: SkyWater Technology, Inc
- filed_at: 2024-06-26T23:59:59+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/1819974/000181997424000022/0001819974-24-000022-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1819974/000181997424000022/skyt-20240621.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001819974-24-000022
- JSON: https://secwatch.observer/filing/0001819974-24-000022.json
- Plain text: https://secwatch.observer/filing/0001819974-24-000022.txt

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