SiTime Changes Auditors to Ernst & Young

Ticker: SITM · Form: 8-K · Filed: Jun 12, 2024 · CIK: 1451809

Sitime Corp 8-K Filing Summary
FieldDetail
CompanySitime Corp (SITM)
Form Type8-K
Filed DateJun 12, 2024
Risk Levellow
Pages4
Reading Time4 min
Key Dollar Amounts$0.0001
Sentimentneutral

Sentiment: neutral

Topics: auditor-change, accounting

TL;DR

SiTime swapped PwC for EY as its auditor, no drama reported.

AI Summary

On June 10, 2024, SiTime Corporation filed an 8-K report detailing a change in its certifying accountant. The company has dismissed PricewaterhouseCoopers LLP as its independent registered public accounting firm and has engaged Ernst & Young LLP as its new principal independent registered public accounting firm, effective June 7, 2024. This change is not related to any disagreements with PricewaterhouseCoopers.

Why It Matters

Changing auditors can sometimes signal underlying issues or a desire for a fresh perspective on financial reporting, though in this case, no disagreements were cited.

Risk Assessment

Risk Level: low — The filing is a routine change of auditor without any stated disagreements, indicating low immediate risk.

Key Players & Entities

  • SiTime Corporation (company) — Registrant
  • PricewaterhouseCoopers LLP (company) — Former Certifying Accountant
  • Ernst & Young LLP (company) — New Certifying Accountant
  • June 10, 2024 (date) — Date of Report
  • June 7, 2024 (date) — Effective Date of New Accountant Engagement

FAQ

Who was SiTime Corporation's previous independent registered public accounting firm?

PricewaterhouseCoopers LLP was SiTime Corporation's previous independent registered public accounting firm.

Who is SiTime Corporation's new principal independent registered public accounting firm?

Ernst & Young LLP is SiTime Corporation's new principal independent registered public accounting firm.

When did the change in SiTime Corporation's certifying accountant become effective?

The change became effective on June 7, 2024.

Were there any disagreements between SiTime Corporation and PricewaterhouseCoopers LLP?

No, the filing explicitly states that the change was not the result of any disagreements between SiTime Corporation and PricewaterhouseCoopers LLP.

What is the date of the 8-K filing for this event?

The 8-K filing was made on June 10, 2024.

Filing Stats: 1,101 words · 4 min read · ~4 pages · Grade level 15.1 · Accepted 2024-06-12 16:24:03

Key Financial Figures

  • $0.0001 — nge on which registered Common Stock, $0.0001 par value per share SITM The Nasdaq Sto

Filing Documents

01. Changes in Registrant's Certifying Accountant

Item 4.01. Changes in Registrant's Certifying Accountant. The Audit Committee (the "Committee") of the Board of Directors of SiTime Corporation (the "Company") has conducted a competitive selection process to determine the Company's independent registered public accounting firm for the fiscal year ending December 31, 2024. As a result of this process, following the review and evaluation of proposals from participating firms, on June 10, 2024 , the Committee approved the appointment of Deloitte & Touche LLP ("Deloitte") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2024. On the same date, the Committee approved the dismissal of BDO USA, P.C. ("BDO") as the Company's independent registered public accounting firm and the Company informed BDO of such dismissal. BDO's reports on the Company's consolidated financial statements as of and for the fiscal years ended December 31, 2023 and 2022 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles, except for an adverse opinion on internal control over financial reporting as of December 31, 2023 issued in connection with the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2023 as a result of the material weakness described below. During the fiscal years ended December 31, 2023 and 2022, and the subsequent interim period through June 10, 2024, there were no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K ("Regulation S-K") of the rules and regulations of the U.S. Securities and Exchange Commission (the "SEC") between the Company and BDO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to BDO's satisfaction, would have caused BDO to make reference thereto in their reports. During the fiscal years ended December 31

01 Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits. (d) Exhibits. Exhibit No. Description 16.1 Letter of BDO USA, P.C. to the Securities and Exchange Commission, dated June 11, 2024 104 Cover Page Interactive Data File (embedded within the Inline XBRL document)

SIGNATURES

SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. SiTime Corporation Date: June 12, 2024 By: /s/ Elizabeth A. Howe Elizabeth A. Howe Executive Vice President and Chief Financial Officer

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