SemiLEDs Corp Appoints New Independent Auditor DLEE Accountancy

What Happened SemiLEDs Corporation (LEDS) filed an 8-K on July 27, 2026 reporting that, following the expiration of its engagement with YCM CPA INC. (“YCM”), the audit committee engaged DLEE Accountancy, Inc. (“DLEE”) as the company’s new independent registered public accounting firm. The filing states that during the most recent fiscal year and through the engagement expiration there were no disagreements with YCM on accounting principles, financial statement disclosure, or auditing scope, and no “reportable events” as defined in Item 304(a)(1)(v) of Regulation S‑K. The company provided YCM a copy of these statements.

Key Details

• Effective date of change: July 27, 2026.
• Previous auditor: YCM CPA INC.; New auditor: DLEE Accountancy, Inc.
• The company reported no disagreements with YCM and no reportable events during the most recent fiscal year and through the engagement expiration.
• Filing includes a letter from YCM (Exhibit 16.1); 8‑K signed by CFO Christopher Lee.

Why It Matters A change in the independent auditor is a governance event investors monitor because auditors examine and attest to the company’s financial statements. SemiLEDs’ disclosure that there were no disagreements or reportable events with the former auditor reduces immediate red flags about past accounting practices. Investors should note the new auditor for upcoming filings (e.g., future 10‑Q/10‑K audit reports) to see if there are any material changes in audit opinion or disclosure.