secwatch.observer — SEC 8-K summary
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Issuer:     Array Technologies, Inc. (ARRY)
CIK:        0001820721
Form:       8-K
Filed at:   2023-03-31T23:59:59+00:00
Accession:  0001820721-23-000082
Event type: other_material
Sentiment:  neutral
Materiality: 0.50
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Array Technologies dismisses BDO as auditor; no disagreements but notes material weaknesses
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- 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).

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1820721/000182072123000082/0001820721-23-000082-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1820721/000182072123000082/arry-20230328.htm
  HTML page:      https://secwatch.observer/filing/0001820721-23-000082

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