[8-K] AVIAT NETWORKS, INC. Reports Material Event

Rhea-AI Filing Summary

Aviat Networks, Inc. (AVNW) reported that for the audits of its financial statements for the fiscal years ended June 28, 2024 and June 27, 2025 — and through the subsequent interim period ending September 18, 2025 — its independent auditor, Deloitte, reported no disagreements on accounting principles, financial statement disclosure, or audit scope and procedures, and identified no reportable events. The company requested and filed a letter from Deloitte dated September 19, 2025 as Exhibit 16.1 confirming those statements. The filing also discloses that Grant Thornton LLP was not consulted during these periods on accounting or auditing matters that would trigger disclosure under Regulation S-K.

Positive

• Deloitte reported no disagreements on accounting or audit scope for FY2024 and FY2025
• No reportable events were identified by the auditor for the periods through September 18, 2025
• Deloitte letter dated September 19, 2025 was furnished as Exhibit 16.1, confirming auditor statements

Negative

• None.

Insights

Auditor Relations Specialist

Clean auditor communications reduce near-term governance risk.

The disclosure that Deloitte reported no disagreements and no reportable events for audits covering fiscal years ending June 28, 2024 and June 27, 2025 signals routine audit closure without contested accounting positions.

This matters because unresolved auditor disagreements or reportable events can prompt restatements or investor concern; their absence suggests the audited financials were acceptable to the lead independent auditor.

Financial Reporting Analyst

No second‑firm consultations disclosed; transparency maintained.

The filing states the company did not consult Grant Thornton LLP on matters that would require disclosure, indicating no reliance on a second opinion for significant accounting treatments during the periods referenced.

This reduces the likelihood of hidden accounting disputes disclosed in the future, though it is a routine disclosure rather than an operational or cash‑flow event.

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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): September 18, 2025

_______________________

AVIAT NETWORKS, INC.

(Exact name of registrant as specified in its charter)

______________________________________

Delaware

001-33278

20-5961564

(State or other jurisdiction

(Commission File

(I.R.S. Employer

of incorporation)

Number)

Identification No.)

200 Parker Dr., Suite C100A, Austin, Texas 78728

(Address of principal executive offices, including zip code)

(408)-941-7100

Registrant’s telephone number, including area code

______________________

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:

Title of each class

Trading Symbol(s)

Name of each exchange on which registered

Common Stock, par value $0.01 per share

AVNW

NASDAQ Stock Market LLC

Preferred Share Purchase Rights

NASDAQ Stock Market LLC

☐ 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).

☐ 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.

Item 4.01 Changes in Registrant's Certifying Accountants

The Audit Committee of the Board of Directors of Aviat Networks, Inc. (the “Company”) undertook a competitive selection process to determine the Company’s independent registered public accounting firm for the current fiscal year ending June 26, 2026. On September 18, 2025, the Audit Committee of Board of Directors of the Company (the “Committee”) approved the engagement of Grant Thornton LLP (“Grant Thornton”) as its independent registered public accounting firm for the fiscal year ending June 26, 2026, subject to approval of shareholders at the Company’s annual shareholder meeting. At the same time, the Committee approved the dismissal of Deloitte & Touche LLP (“Deloitte”) as independent registered public accounting firm of the Company effective September 18, 2025. This change was not a result of any disagreement between the Company and Deloitte.

The reports of Deloitte on the Company's financial statements for the past two fiscal years ended June 28, 2024, and June 27, 2025, did not contain an adverse opinion or a 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 financial statements for each of the two fiscal years ended June 28, 2024 and June 27, 2025, and in the subsequent interim period through September 18, 2025, there were (i) no disagreements (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with Deloitte on any matters of accounting principles or practices, financial statement disclosure, or auditing scope and procedures which, if not resolved to the satisfaction of Deloitte would have caused Deloitte to make reference to the matter in their report, and (ii) no “reportable events” within the meaning of Item 304(a)(1)(v) of Regulation S-K.

The Company has requested Deloitte to furnish it with a letter addressed to the Commission stating whether it agrees with the above statements. A copy of that letter, dated September 19, 2025 is filed as Exhibit 16.1 to this Form 8-K.

During the fiscal years ended June 28, 2024 and June 27, 2025 and the subsequent interim period through September 18, 2025, neither the Company nor anyone on its behalf has consulted with Grant Thornton LLP regarding: (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report nor oral advice was provided to the Company that Grant Thornton LLP concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions; or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits

Exhibit No.			Description
16.1			September 19, 2025 Letter to Commission from Deloitte & Touche LLP
104			Cover Page Interactive Data File (embedded within the Inline XBRL document)

SIGNATURE

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.

AVIAT NETWORKS, INC.

Date: September 19, 2025

By:

/s/ Peter A. Smith

Name:

Peter A. Smith

Title:

Chief Executive Officer

FAQ

What did Aviat Networks (AVNW) disclose about its auditors for FY2024 and FY2025?

The company disclosed that Deloitte had no disagreements and identified no reportable events for audits of the fiscal years ended June 28, 2024 and June 27, 2025, through September 18, 2025.

Did Aviat Networks file an auditor letter confirming the statements?

Yes. A letter from Deloitte dated September 19, 2025 was requested and filed as Exhibit 16.1 confirming the disclosures.

Did Aviat Networks consult any other audit firms during the period?

The filing states that Grant Thornton LLP was not consulted on accounting or auditing matters that would require disclosure under Regulation S-K during the referenced periods.

Are there any reported disagreements or reportable events investors should be aware of?

No. The filing explicitly states there were no disagreements and no reportable events with Deloitte for the periods covered.

Which dates define the interim period referenced in the 8-K?

The interim period runs through September 18, 2025, per the filing.