# EDGAR Filing Document

**Accession Number:** 0001039065
**File Stem:** 0001104659-23-008000
**Filing Date:** 2023-1
**Character Count:** 7562
**Document Hash:** 8b47476c7d20af0b9c889d35697be128
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-008000.hdr.sgml**: 20230130

**ACCESSION NUMBER**: 0001104659-23-008000

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 13

**CONFORMED PERIOD OF REPORT**: 20230125

**ITEM INFORMATION**: Changes in Registrant's Certifying Accountant

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20230130

**DATE AS OF CHANGE**: 20230130

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** OSI SYSTEMS INC
- **CENTRAL INDEX KEY:** 0001039065
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEMICONDUCTORS & RELATED DEVICES [3674]
- **IRS NUMBER:** 330238801
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-23125
- **FILM NUMBER:** 23568273

**BUSINESS ADDRESS:**
- **STREET 1:** 12525 CHADRON AVE
- **CITY:** HAWTHORNE
- **STATE:** CA
- **ZIP:** 90250
- **BUSINESS PHONE:** 3109780516

**MAIL ADDRESS:**
- **STREET 1:** 12525 CHADRON AVENUE
- **CITY:** HAWTHORNE
- **STATE:** CA
- **ZIP:** 90250

?xml version="1.0" encoding="utf-8"?

**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): January 25, 2023

**OSI SYSTEMS, INC.** **(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)**

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| | | |
|:---|:---|:---|
| **Delaware** | **000-23125** | **33-0238801** |
| **(STATE OR OTHER JURISDICTION<br>OF INCORPORATION)** | **(COMMISSION FILE NUMBER)** | **(IRS EMPLOYER IDENTIFICATION**<br>**NO.)** |

---

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| |
|:---|
| **12525 CHADRON AVENUE<br>HAWTHORNE, CA 90250** |
| **(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)** |

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**(310)** **978-0516**

**(REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE)**

N/A

(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 pursuant to Section 12(b) of the Act:

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| | | |
|:---|:---|:---|
| Title of each class | Trading symbol(s) | Name of each exchange on which<br> registered |
| Common Stock, $0.001 par value | OSIS | The Nasdaq Global Select Market |

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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&nbsp;&nbsp;&nbsp;&nbsp; ◻

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.&nbsp;&nbsp;&nbsp;&nbsp; ◻

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| | |
|:---|:---|
| **Item 4.01** | **Changes in Registrant's Certifying Accountant.** |

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(a) Following a competitive selection process where the Audit Committee (the "Committee") of the Board of Directors of OSI Systems, Inc. (the "Company") invited several public accounting firms to participate, including Moss Adams LLP ("Moss Adams"), the Company's current independent registered public accounting firm, on January 25, 2023, the Committee approved the appointment of Grant Thornton LLP ("Grant Thornton") as the Company's independent registered public accounting firm for the fiscal year ending June 30, 2023. This action will replace Moss Adams as the Company's independent registered public accounting firm effective upon the date of the filing of the Company's Form 10-Q for the period ended December 31, 2022.

The reports of Moss Adams on the Company's consolidated financial statements for the fiscal years ended June 30, 2021 and 2022 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. In connection with the audits of the Company's consolidated financial statements for the fiscal years ended June 30, 2021 and 2022, and in the subsequent interim period through January 25, 2023, there were no disagreements with Moss Adams on any matters of accounting principles or practices, financial statement disclosure or auditing scope and procedures which, if not resolved to the satisfaction of Moss Adams, would have caused Moss Adams to make reference to the matter in their report. There were no reportable events (as that term is described in Item 304(a)(1)(v) of Regulation S-K) during the two fiscal years ended June 30, 2021 and 2022, or in the subsequent period through January 25, 2023.

The Company has provided a copy of the foregoing disclosures to Moss Adams and requested that Moss Adams furnish it with a letter addressed to the Securities and Exchange Commission stating whether Moss Adams agrees with the above statements. A copy of Moss Adams's letter, dated January 27, 2023, is filed as Exhibit 16.1 to this Form 8-K.

(b) During the two most recent fiscal years and in the subsequent interim period through January 25, 2023, the Company has not consulted with Grant Thornton with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that would have been rendered on the Company's consolidated financial statements, or any other matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K.

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| | |
|:---|:---|
| **Item 9.01** | **Financial Statements and Exhibits.** |

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(d) Exhibits

[16.1](tm234483d1_ex16-1.htm) [Letter from Moss Adams LLP to the Securities and Exchange Commission dated January 27, 2023](tm234483d1_ex16-1.htm) <br>104 Cover Page Interactive Data File (embedded within the Inline XBRL document)

**EXHIBIT INDEX** 

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| | |
|:---|:---|
| **Exhibit<br> Number** | **Description** |
| [16.1](tm234483d1_ex16-1.htm) | [Letter from Moss Adams LLP to the Securities and Exchange Commission dated January 27, 2023](tm234483d1_ex16-1.htm) |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |

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**SIGNATURES** 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

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| | | |
|:---|:---|:---|
|  | OSI SYSTEMS, INC. | OSI SYSTEMS, INC. |
| Date: January 30, 2023 |  |  |
|  | By: | /s/ Alan Edrick |
|  |  | Alan Edrick |
|  |  | Executive Vice President and Chief Financial Officer |

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## Exhibit 16.1

**Exhibit 16.1**

January 27, 2023

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Ladies and Gentlemen:

We have read the statements made by OSI Systems, Inc. included under Item 4.01(a) of its Current Report on Form 8-K dated January 25, 2023, to be filed with the Securities and Exchange Commission. We agree with the statements concerning our Firm contained therein.

Sincerely,

/s/ Moss Adams LLP