Company: AOSL
Filing Date: 2025-09-18
Form Type: DEF 14A
Source: 0001387467-25-000054
Chunk: 96

Company: ALPHA & OMEGA SEMICONDUCTOR Ltd
Filing Date: 2025-09-18
Form: DEF 14A
Chunk 96
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 consolidated financial statements by the independent registered public accounting firm and its audit of internal control over financial reporting pursuant to Section 404 of the Sarbanes-Oxley Act of 2002, as amended and (b) the additional analyses undertaken and procedures performed by us to support certifications by our Chief Executive Officer and Chief Financial Officer that are required by the SEC and the Sarbanes-Oxley Act of 2002 to accompany our periodic filings with the SEC.

In addition, the Audit Committee has reviewed and discussed the audited financial statements with Deloitte, including such items set forth in Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 16, Communications with Audit Committees or any successor standard. The Audit Committee has received from Deloitte the written disclosures and the letter required by the PCAOB, and the Audit Committee has discussed with Deloitte the independence of the independent registered public accounting firm.

After review of all discussions and all written correspondence described above, as well as such other matters deemed relevant and appropriate by the Audit Committee, the Audit Committee recommended to our Board that the audited financial statements for the last fiscal year be included in our Annual Report on Form 10-K for the fiscal year ended June 30, 2025.

#### The Audit Committee
Claudia Chen, Chairwoman

Michael L. Pfeiffer

Michael J. Salameh

<div align='center'>68</div>

#### PROPOSAL NO. 4
<div align='center'>Ratification of Appointment of Independent Registered Public Accounting Firm</div>

The Audit Committee has selected Deloitte & Touche LLP (“Deloitte”) as our independent registered public accounting firm to conduct the audit for the fiscal year ending June 30, 2026. Shareholders are asked to approve and ratify the appointment of Deloitte as our independent registered public accounting firm, and to authorize our Board, acting through our Audit Committee, to determine the remuneration of such accounting firm. On November 19, 2024, we announced that our Audit Committee had approved the engagement of Deloitte as our independent registered public accounting firm, replacing Baker Tilly US, LLP (“Baker Tilly”), effective immediately, our prior independent registered public accounting firm. Representatives of Deloitte are expected to be present at the Annual Meeting to respond to any questions from shareholders.

#### Change of Independent Public Accountants
On November 19, 2024, the Audit Committee of the Board approved the dismissal of Baker