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AI brief of an SEC Form 8-K · SemiLEDs Corp (LEDS)

SemiLEDs replaces auditor YCM CPA with DLEE Accountancy after engagement expires

Neutral Impact 2 of 5 leadership Written later

SemiLEDs said its audit committee engaged DLEE Accountancy, Inc. as its new independent registered public accounting firm on July 27, 2026, after the engagement with YCM CPA INC. expired. The company reported no disagreements with YCM and no reportable events during its most recent fiscal year and through the expiration date, and it has asked YCM for a letter confirming whether it agrees with the statements.

Key points

  • Audit committee engaged DLEE Accountancy, Inc. as new independent auditor on July 27, 2026
  • YCM CPA INC. engagement expired; company reported no disagreements or reportable events with YCM
  • SemiLEDs requested a letter from YCM to the SEC stating whether it agrees with the company's statements
  • Filing is signed by Chief Financial Officer Christopher Lee and dated July 27, 2026

The filing

CompanySemiLEDs Corp (LEDS)
Form8-K, current report
Filed with the SECJul 27, 2026, 6:01 AM ET
Accession number0001193125-26-316757

Items reported: 4.01 Auditor Change

Read the filing on SEC.gov ↗

Written by AI on Nov 9, 2026, 8:36 AM ET, from this filing only. Written later: this filing was briefed after the fact, when past filings were added to the site, so the brief may be read with hindsight; the filing itself is the record of what was known on July 27, 2026.

Briefs are written by AI from the filing text and can contain mistakes — open the filing before acting on anything. Impact (1-5) and tone are the AI's reading of the filing for shareholders, not a price forecast. Not investment advice.