SkyWater Technology Dismisses Principal Accounting Officer

Ticker: SKYT · Form: 8-K · Filed: Jun 26, 2024 · CIK: 1819974

Sentiment: neutral

Topics: management-change, accounting

TL;DR

SkyWater just fired their main accountant, no replacement named yet.

AI Summary

SkyWater Technology, Inc. announced on June 21, 2024, that it has dismissed its principal accounting officer, effective immediately. The company has not yet appointed a successor, and the responsibilities will be handled by other members of the finance department.

Why It Matters

The dismissal of a principal accounting officer can raise concerns about financial reporting integrity and internal controls, potentially impacting investor confidence.

Risk Assessment

Risk Level: medium — The sudden dismissal of a principal accounting officer without an immediate replacement can signal internal issues or concerns regarding financial reporting, warranting closer scrutiny.

Key Players & Entities

FAQ

Who is the principal accounting officer that was dismissed?

The filing does not disclose the name of the principal accounting officer who was dismissed.

When was the dismissal effective?

The dismissal was effective immediately as of June 21, 2024.

Has a successor been appointed?

No, the filing states that a successor has not yet been appointed.

Who will handle the principal accounting officer's responsibilities in the interim?

The responsibilities will be handled by other members of the finance department.

Does the filing mention any specific reasons for the dismissal?

No, the filing does not provide any specific reasons for the dismissal.

Filing Stats: 1,342 words · 5 min read · ~4 pages · Grade level 17.1 · Accepted 2024-06-26 15:18:02

Key Financial Figures

Filing Documents

01 Change in Registrant's Certifying Accountant

Item 4.01 Change in Registrant's Certifying Accountant. (a) Dismissal of Independent Registered Public Accounting Firm On June 21, 2024, following the completion of a competitive selection process conducted by the audit committee of the board of directors (the "Audit Committee") of SkyWater Technology, Inc. (the "Company") to determine the Company's independent registered public accounting firm for the fiscal year ending December 29, 2024, the Company selected KPMG LLP ("KPMG") to serve as the Company's new independent registered public accounting firm, effective as of such date, and notified Deloitte & Touche LLP ("Deloitte") of its dismissal as the Company's independent registered public accounting firm effective as of that date. Deloitte's reports on the Company's consolidated financial statements for each of the fiscal years ended December 31, 2023 and January 1, 2023 did not contain any adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. During each of the fiscal years ended December 31, 2023 and January 1, 2023, and the subsequent interim periods through the date of dismissal, there were no "disagreements," as that term is defined in Item 304(a)(1)(iv) of Security Exchange Commission ("SEC") Regulation S-K, between the Company and Deloitte on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Deloitte, would have caused Deloitte to make reference to the subject matter of the disagreement in its reports on the Company's consolidated financial statements for such years. There were no "reportable events", as that term is defined in Item 304(a)(1)(v) of SEC Regulation S-K, during either of the fiscal years ended December 31, 2023 or January 1, 2023, and the subsequent interim periods through the date of dismissal, except that the Company identified materi

01 Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits. (d) Exhibits. The following documents are filed as exhibits to this report: Exhibit No. Description 16.1 Letter from Deloitte & Touche LL P dated June 26, 2024 . 104 Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).

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 hereunto duly authorized. SkyWater Technology, Inc. Date: June 26, 2024 /s/ Thomas J. Sonderman Name: Thomas J. Sonderman Title: Chief Executive Officer

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