{"schema_version":"secwatch.filing_event.v1","accession":"0001857816-26-000021","form_type":"8-K","ticker":"GCT","cik":"0001857816","company_name":"GigaCloud Technology Inc","filed_at":"2026-03-03T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.576787+00:00","generated_at":"2026-05-15T22:20:19.070684+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"GigaCloud replaces KPMG Huazhen with Grant Thornton as independent auditor for FY2026","bullets":["Audit Committee selected Grant Thornton LLP for fiscal 2026, subject to client acceptance and engagement letter.","Dismissed KPMG Huazhen effective March 2, 2026; no disagreements or reportable events in prior periods.","KPMG's audit reports for fiscal 2025 and 2024 were unqualified, with no adverse opinions.","Change driven by strategic alignment with U.S.-based headquarters and shareholder feedback."],"urls":{"canonical":"https://secwatch.observer/filing/0001857816-26-000021","json":"https://secwatch.observer/filing/0001857816-26-000021.json","markdown":"https://secwatch.observer/filing/0001857816-26-000021.md","text":"https://secwatch.observer/filing/0001857816-26-000021.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1857816/000185781626000021/0001857816-26-000021-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1857816/000185781626000021/gct-20260302.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T22:20:19.070684+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":"3770ed82044642638f8f0b7a5eaac9cd90f32c4b","claim":"GigaCloud Technology Inc dismissed KPMG Huazhen LLP as its auditor.","evidence_excerpt":"the Audit Committee approved the dismissal of KPMG Huazhen LLP (“ KPMG ”) as the Company’s independent registered public accounting firm effective immediately","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1857816/000185781626000021/0001857816-26-000021-index.htm","confidence":0.9},{"claim_id":"5c4a3890567bb64a1306ed17846c3e24dd9a43c9","claim":"GigaCloud Technology Inc engaged Grant Thornton LLP as its auditor.","evidence_excerpt":"On March 2, 2026, the Audit Committee of the Board of Directors (the “ Audit Committee ”) of GigaCloud Technology Inc (the “ Company ”) approved the selection of Grant Thornton LLP (“ Grant Thornton ”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026, subject to the completion of Grant Thornton’s client acceptance and independence procedures and execution of an engagement letter. In connection with the Audit Committee’s responsibility for the appointment, retention and oversight of the work of the independent auditor, the Audit Committee has conducted a comprehensive review of the Company’s external audit requirements.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1857816/000185781626000021/0001857816-26-000021-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":"the Audit Committee approved the dismissal of KPMG Huazhen LLP (“ KPMG ”) as the Company’s independent registered public accounting firm effective immediately","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1857816/000185781626000021/0001857816-26-000021-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. 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