{"filing":{"accession_number":"0001193125-26-316757","cik":"0001333822","ticker":"LEDS","company_name":"SemiLEDs Corp","form":"8-K","filing_date":"2026-07-27","report_date":"2026-07-27","primary_document":"leds-20260727.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1333822/000119312526316757/leds-20260727.htm"},"events":[{"id":20569,"run_id":18513,"accession_number":"0001193125-26-316757","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"summary":"This is a straightforward auditor change disclosure under Item 4.01. The Company's independent registered public accounting firm changed from YCM CPA INC. to DLEE Accountancy, Inc. on July 27, 2026. The filing explicitly states the engagement with YCM expired and the Audit Committee engaged DLEE as the new independent registered public accounting firm. Auditor changes are material events that affect investor assessment of financial reporting reliability.","company_name":"SemiLEDs Corp","ticker":"LEDS","filing_date":"2026-07-27","form":"8-K","submitted_at":null,"items":[{"id":19973,"accession_number":"0001193125-26-316757","item_number":"4.01","item_title":"Changes in Registrant’s Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"This is a straightforward auditor change disclosure under Item 4.01. The Company's independent registered public accounting firm changed from YCM CPA INC. to DLEE Accountancy, Inc. on July 27, 2026. The filing explicitly states the engagement with YCM expired and the Audit Committee engaged DLEE as the new independent registered public accounting firm. Auditor changes are material events that affect investor assessment of financial reporting reliability.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-27T10:06:05.421668+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":19973,"accession_number":"0001193125-26-316757","item_number":"4.01","item_title":"Changes in Registrant’s Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"This is a straightforward auditor change disclosure under Item 4.01. The Company's independent registered public accounting firm changed from YCM CPA INC. to DLEE Accountancy, Inc. on July 27, 2026. The filing explicitly states the engagement with YCM expired and the Audit Committee engaged DLEE as the new independent registered public accounting firm. Auditor changes are material events that affect investor assessment of financial reporting reliability.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-27T10:06:05.421668+00:00","company_name":"SemiLEDs Corp","ticker":"LEDS","filing_date":"2026-07-27"}]}