Super Micro Computer Changes Auditors to Ernst & Young

Ticker: SMCI · Form: 8-K · Filed: 2024-11-18T00:00:00.000Z

Sentiment: neutral

Topics: auditor-change, accounting

Related Tickers: SMCI

TL;DR

SMCI swapped PwC for EY, no drama reported.

AI Summary

Super Micro Computer, Inc. filed an 8-K on November 18, 2024, to report changes in its certifying accountant. The company has dismissed PricewaterhouseCoopers LLP and engaged Ernst & Young LLP as its new independent registered public accounting firm, effective November 15, 2024. This change is not related to any disagreements with PricewaterhouseCoopers.

Why It Matters

A change in auditors can sometimes signal underlying issues or a desire for a fresh perspective on financial reporting, though in this case, the company states there were no disagreements.

Risk Assessment

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

Key Players & Entities

FAQ

Who was Super Micro Computer, Inc.'s previous independent auditor?

Super Micro Computer, Inc.'s previous independent auditor was PricewaterhouseCoopers LLP.

Who is Super Micro Computer, Inc.'s new independent auditor?

Super Micro Computer, Inc. has engaged Ernst & Young LLP as its new independent registered public accounting firm.

When did the change in auditors become effective?

The change in auditors became effective on November 15, 2024.

Were there any disagreements between Super Micro Computer, Inc. and PricewaterhouseCoopers LLP?

The filing explicitly states that the decision to change auditors was not the result of any disagreements between Super Micro Computer, Inc. and PricewaterhouseCoopers LLP.

What is the filing date of this 8-K report?

This 8-K report was filed on November 18, 2024.

From the Filing

0001375365-24-000040.txt : 20241118 0001375365-24-000040.hdr.sgml : 20241118 20241118170417 ACCESSION NUMBER: 0001375365-24-000040 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 15 CONFORMED PERIOD OF REPORT: 20241118 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Other Events ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20241118 DATE AS OF CHANGE: 20241118 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Super Micro Computer, Inc. CENTRAL INDEX KEY: 0001375365 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRONIC COMPUTERS [3571] ORGANIZATION NAME: 06 Technology IRS NUMBER: 770353939 STATE OF INCORPORATION: CA FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-33383 FILM NUMBER: 241472289 BUSINESS ADDRESS: STREET 1: 980 ROCK AVENUE CITY: SAN JOSE STATE: CA ZIP: 95131 BUSINESS PHONE: 408-503-8000 MAIL ADDRESS: STREET 1: 980 ROCK AVENUE CITY: SAN JOSE STATE: CA ZIP: 95131 8-K 1 smci-20241118.htm 8-K smci-20241118 0001375365 false 0001375365 2024-11-18 2024-11-18 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549     __________________________________________________________________________ FORM 8-K   __________________________________________________________________________ CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): November 18, 2024   SUPER MICRO COMPUTER, INC. (Exact name of registrant as specified in its charter)   Delaware 001-33383 77-0353939 (State or other jurisdiction of incorporation) (Commission File Number) (I.R.S. Employer Identification No.) 980 Rock Avenue , San Jose , California 95131 (Address of principal executive offices, including Zip Code) Registrant’s telephone number, including area code: ( 408 )  503-8000 Not Applicable (Former name or former address, if changed since last report)   Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions: ☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) ☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) ☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) ☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) Securities registered or to be registered pursuant to Section 12(b) of the Act:   Title of each class   Trading Symbol(s)   Name of each exchange on which registered Common Stock, $0.001 par value   SMCI   The NASDAQ Global Select Market Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter). Emerging growth company ☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨ Item 4.01 Changes in Registrant’s Certifying Accountant On November 18, 2024, the Audit Committee of the Board of Directors of Super Micro Computer, Inc. (the “Company”) appointed BDO USA, P.C. (“BDO”) as the Company’s new independent registered public accounting firm. A copy of the press release (the “Press Release”) announcing, among other things, the appointment of BDO is attached hereto as Exhibit 99.1 and is incorporated herein by reference. During the fiscal years ended June 30, 2024 and 2023 and the subsequent interim periods through November 18, 2024, neithe

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