Company: AOSL
Filing Date: 2025-06-04
Form Type: 8-K/A
Source: 0000929638-25-002154
Chunk: 2

Company: ALPHA & OMEGA SEMICONDUCTOR Ltd
Filing Date: 2025-06-04
Form: 8-K/A
Chunk 2
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 during the fiscal years ended June 30, 2024 and 2023, and the subsequent interim period through November 19, 2024, there were no reportable events as described under Item 304(a)(1)(v) of Regulation S-K, except for the material weakness in the Company’s internal control over financial reporting, as reported in Item 9A of Part II of the Company’s Annual Report on Form 10-K for the year ended June 30, 2023, filed with the U.S Securities and Exchange Commission (“SEC”) on August 29, 2023, related to (i) ineffective design and maintenance of effective information technology general controls in the areas of user access, and segregation of duties for one of the information technology systems that supports the Company’s financial reporting over inventory (work in process and finished goods) in costing; and (ii) failure to identify and test controls to ensure the reliability of the costing of inventory (work in process and finished goods). The Company remediated the material weakness as of June 30, 2024, as reported in Item 9A of Part II of the Company’s Annual Report on Form 10-K for the year ended June 30, 2024, filed with the SEC on August 23, 2024. The Company and the Audit Committee have discussed the reportable event described above with Baker Tilly and have authorized Baker Tilly to respond fully to the inquiries of the successor independent registered public accounting firm concerning this material weakness. The Company has provided Baker Tilly with a copy of this Current Report on Form 8-K and requested that Baker Tilly furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of Baker Tilly’s letter, dated November 25, 2024, was filed as Exhibit 16.1 to the Original Form 8-K. Appointment of New Independent Registered Public Accounting Firm Effective as of November 19, 2024, the Audit Committee of the Board of Directors of Alpha and Omega Semiconductor Limited (the “Company”) approved the appointment ofDeloitte & Touche LLP (“Deloitte”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2025, subject to Deloitte’s completion of its standard client acceptance procedures. During the two fiscal years ended June 30, 2024 and 2023, and the subsequent interim period through November 19,