SemiLEDs Corporation (NASDAQ: LEDS) names DLEE as new audit firm

Q: Did SemiLEDs (LEDS) report any disagreements with former auditor YCM?

SemiLEDs states it had no disagreements with YCM on accounting principles, financial statement disclosure, or auditing scope during the most recent fiscal year, and that there were no reportable events under Item 304(a)(1)(v) of Regulation S-K.

Q: Who is SemiLEDs (LEDS) new independent registered public accounting firm?

The Audit Committee of SemiLEDs’ board engaged DLEE Accountancy, Inc. as the company’s new independent registered public accounting firm effective July 27, 2026, following the expiration of the prior engagement with YCM CPA INC.

Q: What exhibits are associated with SemiLEDs (LEDS) auditor change?

SemiLEDs lists exhibit 16.1 as a letter from YCM CPA INC. regarding the auditor change and exhibit 104 as the Cover Page Interactive Data File embedded within the Inline XBRL document.

Filing Impact

(Moderate)

Filing Sentiment

(Neutral)

Form Type

8-K

Rhea-AI Filing Summary

SemiLEDs Corporation changed its independent auditor after the prior engagement with YCM CPA INC. expired on July 27, 2026. On that date the board’s Audit Committee engaged DLEE Accountancy, Inc. as the new independent registered public accounting firm.

The company states it had no disagreements with YCM on accounting principles, financial statement disclosure, or audit scope during the most recent fiscal year, and that there were no “reportable events” under Item 304(a)(1)(v) of Regulation S-K. YCM is being asked to provide a letter to the SEC indicating whether it agrees with these statements. SemiLEDs also states it did not consult DLEE in advance on potential audit opinions, accounting, auditing, or financial reporting issues before approving the appointment.

Filing Explained

The filing lists YCM CPA INC.’s letter as Exhibit 16.1, but the supplied text does not state whether YCM agrees with SemiLEDs’ statements about the auditor transition.

8-K Event Classification

2 items: 4.01, 9.01

2 items

Item 4.01 Changes in Registrant's Certifying Accountant Governance

The company changed its independent auditing firm, which may involve disagreements on accounting matters.

Item 9.01 Financial Statements and Exhibits Exhibits

Financial statements, pro forma financial information, and exhibit attachments filed with this report.

Key Figures

Change in auditor date: July 27, 2026 Commission File Number: 001-34992 IRS Employer Identification Number: 20-2735523 +2 more

5 metrics

Change in auditor date July 27, 2026 Date the Audit Committee engaged DLEE Accountancy, Inc. as new auditor

Commission File Number 001-34992 SEC registration identifier for SemiLEDs Corporation

IRS Employer Identification Number 20-2735523 Federal tax identification number for SemiLEDs Corporation

Exhibit 16.1 16.1 Letter from YCM CPA INC. regarding the change in auditor

Exhibit 104 104 Cover Page Interactive Data File embedded within the Inline XBRL document

Key Terms

independent registered public accounting firm, reportable events, Regulation S-K, audit committee

4 terms

independent registered public accounting firm financial

"engaged DLEE Accountancy, Inc. as the Company’s new independent registered public accounting firm"

An independent registered public accounting firm is an outside accounting company officially registered with the government regulator to examine and report on a public company's financial records and controls. Investors treat its reports like an impartial inspector’s certificate — they add credibility to financial statements, help spot errors or misleading claims, and reduce the risk that shareholders are relying on unchecked or biased numbers.

reportable events regulatory

"there were no “reportable events” as defined in Item 304(a)(l)(v) of Regulation S-K"

Reportable events are significant incidents or changes a company is legally required to disclose to regulators and the public, such as major safety problems, legal actions, financial irregularities, or management changes. They matter to investors because these events can alter a company’s risk profile or future performance, much like a dashboard warning light signals a problem that could affect a car’s safety or reliability. Timely disclosure helps investors make informed decisions and maintain market fairness.

Regulation S-K regulatory

"as defined in Item 304(a)(l)(v) of Regulation S-K"

A set of U.S. Securities and Exchange Commission rules that tell public companies which narrative and qualitative details must be disclosed in filings, such as risk factors, management discussion, executive pay, legal proceedings and business description. Think of it as a standardized checklist or blueprint that ensures investors get the same types of background information from every company so they can compare risks, management quality and strategy before making investment decisions.

audit committee financial

"the audit committee of the board of directors of the Company engaged DLEE"

A company's audit committee is a small group of board members who act like independent inspectors for the firm's finances, overseeing how financial reports are prepared, monitoring internal controls, and managing the relationship with external auditors. Investors care because a strong audit committee reduces the risk of accounting errors, fraud, or misleading statements, making financial statements more trustworthy and helping protect shareholder value.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Available on EDGAR 07/27/2026 - 06:03 AM Accepted by SEC EDGAR 07/27/2026 - 06:01 AM

FAQ

What auditor change did SemiLEDs (LEDS) report on July 27, 2026?

SemiLEDs reported that its engagement with YCM CPA INC. expired on July 27, 2026, and the Audit Committee engaged DLEE Accountancy, Inc. as the new independent registered public accounting firm for the company’s financial statements.

Did SemiLEDs (LEDS) report any disagreements with former auditor YCM?

SemiLEDs states it had no disagreements with YCM on accounting principles, financial statement disclosure, or auditing scope during the most recent fiscal year, and that there were no reportable events under Item 304(a)(1)(v) of Regulation S-K.

Who is SemiLEDs (LEDS) new independent registered public accounting firm?

The Audit Committee of SemiLEDs’ board engaged DLEE Accountancy, Inc. as the company’s new independent registered public accounting firm effective July 27, 2026, following the expiration of the prior engagement with YCM CPA INC.

Did SemiLEDs (LEDS) consult DLEE before appointing it as auditor?

SemiLEDs states that before DLEE’s appointment, neither the company nor anyone on its behalf consulted DLEE on the type of audit opinion, any disagreements under Item 304(a)(1)(iv), or any reportable events under Item 304(a)(1)(v) of Regulation S-K.

What exhibits are associated with SemiLEDs (LEDS) auditor change?

SemiLEDs lists exhibit 16.1 as a letter from YCM CPA INC. regarding the auditor change and exhibit 104 as the Cover Page Interactive Data File embedded within the Inline XBRL document.

How does SemiLEDs (LEDS) involve YCM after the auditor change?

SemiLEDs provided YCM a copy of its statements about the auditor change and requested a letter to the SEC from YCM stating whether it agrees with those statements, which is included as exhibit 16.1.

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): July 27, 2026

SEMILEDS CORPORATION

(Exact name of registrant as specified in charter)


Delaware	001-34992	20-2735523
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

     3F, No.11 Ke Jung Rd., Chu-Nan Site,
Hsinchu Science Park, Chu-Nan 350,
Miao-Li County, Taiwan, R.O.C.

     350

     (Address of principal executive offices)

     (Zip Code)

Registrant’s telephone number, including area code: +886-37-586788

N/A

(Former name or former address if changed since last report)

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 $0.0000056	LEDS	The Nasdaq Stock Market

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))

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 ☐

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 Accountant.

Following the expiration of the engagement with YCM CPA INC. (“YCM”), the Company’s independent registered public accounting firm, on July 27, 2026, the audit committee of the board of directors of the Company (the “Audit Committee”) engaged DLEE Accountancy, Inc. (“DLEE”) as the Company’s new independent registered public accounting firm, as described below.

During our most recent fiscal year and through the date of expiration of engagement with YCM, (a) we had no disagreements with YCM on any matter of accounting principles or practices, financial statement disclosure, or auditing scope of procedure which disagreement if not resolved to the satisfaction of YCM would have caused it to make reference to the subject matter of the disagreement in connection with its reports and (b) there were no “reportable events” as defined in Item 304(a)(l)(v) of Regulation S-K.

The Company has provided YCM a copy of the statements made in response to this Item 4.01 and has requested YCM to furnish it with a letter addressed to the Securities and Exchange Commission (“SEC”) stating whether or not YCM agrees with such statements.

Neither the Company, nor anyone on its behalf, has consulted with DLEE regarding (i) the type of final 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 DLEE 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, 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		Letter from YCM CPA INC.
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 thereunto duly authorized.


Date: July 27, 2026

	SemiLEDs Corporation

	By:	/s/ Christopher Lee
	Name:	Christopher Lee
	Title:	Chief Financial Officer

Source: View Original Filing on SEC EDGAR

Filing Exhibits & Attachments

2 documents