Company: AOSL
Filing Date: 2025-06-04
Form Type: 8-K/A
Source: 0000929638-25-002154
Chunk: 1

Company: ALPHA & OMEGA SEMICONDUCTOR Ltd
Filing Date: 2025-06-04
Form: 8-K/A
Chunk 1
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 any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

EXPLANATORY NOTE This Amendment No. 1 on Form 8-K/A (the “Amendment”) amends the Current Report on Form 8-K filed by Alpha and Omega Semiconductor Limited (the “Company”) with the Securities and Exchange Commission on November 25, 2024 (the “Original Form 8-K”). This Amendment is being filed solely to remove certain disclosures in the Original Form 8-K relating to description of consultation services provided by Deloitte & Touche LLP (“Deloitte”), which was not required to be disclosed pursuant to Item 304(a)(2) of Regulation S-K. Except as expressly noted above, this Amendment does not modify or update in any way disclosures made in the Original Form 8-K. Accordingly, this Amendment should be read in conjunction with the Original Form 8-K. Item 4.01 Changes in Registrant’s Certifying Accountant. Dismissal of Independent Registered Public Accounting Firm On November 19, 2024, the Audit Committee of the Board of Directors of Alpha and Omega Semiconductor Limited (the “Company”) approved the dismissal of Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent registered public accounting firm, effective immediately. The audit reports of Baker Tilly on the Company’s consolidated financial statements as of and for the fiscal years ended June 30, 2024 and 2023 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principle. The audit report of Baker Tilly on the effectiveness of internal control over financial reporting as of June 30, 2023 indicated that the Company did not maintain effective internal control over financial reporting as of June 30, 2023, because of the effect of the material weakness, described below During fiscal years ended June 30, 2024 and 2023, and the subsequent interim period through November 19, 2024, there were no disagreements as described under Item 304(a)(1)(iv) of Regulation S-K with Baker Tilly 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 Baker Tilly, would have caused Baker Tilly to make reference to the subject matter thereof in connection with its reports on the financial statements of the Company for such years. In addition,