---
schema_version: "secwatch.filing_event.v1"
accession: "0001820721-23-000082"
form_type: "8-K"
ticker: "ARRY"
cik: "0001820721"
company_name: "Array Technologies, Inc."
filed_at: "2023-03-31T23:59:59+00:00"
generated_at: "2026-06-17T08:15:58.421926+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Array Technologies dismisses BDO as auditor; no disagreements but notes material weaknesses

## Summary
- Audit committee dismissed BDO USA, LLP effective March 28, 2023; BDO's 2021 and 2022 reports were unqualified.
- No disagreements with BDO on accounting principles or audit scope; no reportable events except previously disclosed material weaknesses.
- 2022 material weaknesses: entity-level controls, inventory, revenue recognition, accounts receivable, financial reporting, foreign currency, STI IT controls, STI accounting policies.
- 2021 material weaknesses: entity-level controls, inventory, revenue recognition, accounts receivable.
- BDO furnished a letter to the SEC agreeing with the company's statements (Exhibit 16.1).

## SEC filing metadata
- accession: 0001820721-23-000082
- form_type: 8-K
- ticker: ARRY
- cik: 0001820721
- company_name: Array Technologies, Inc.
- filed_at: 2023-03-31T23:59:59+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/1820721/000182072123000082/0001820721-23-000082-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1820721/000182072123000082/arry-20230328.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001820721-23-000082
- JSON: https://secwatch.observer/filing/0001820721-23-000082.json
- Plain text: https://secwatch.observer/filing/0001820721-23-000082.txt

## Key facts
- Auditor Changes
  Array Technologies, Inc. dismissed BDO USA, LLP as its auditor.
  - Action: dismissal
  - Auditor: BDO USA, LLP
  source text: On March 28, 2023 (the “Dismissal Date”), the audit committee (the “Audit Committee”) of the board of directors of Array Technologies, Inc. (the “Company”) approved the dismissal of BDO USA, LLP (“BDO”) as the Company’s independent registered public accounting firm effective immediately and informed BDO of such decision.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1820721/000182072123000082/0001820721-23-000082-index.htm

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