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Supported

The cited record supports the material proposition.

Super Micro disclosed that Ernst and Young resigned as its auditor on 24 October 2024, saying it was unwilling to be associated with management's financial statements.

unwilling to be associated with the financial statements prepared by management
About
Super Micro Computer, Inc.
Claim made by
Super Micro Computer, Inc., company statement
Published
30 October 2024
Original
Form 8-K dated October 24, 2024
Evidence score
84 How it was scored
Last reviewed
25 October 2026

Why this label

The company's own Form 8-K reports the resignation and quotes the reason given by EYS2. It states that EY sent the audit committee a letter of resignationS2. The filing records that the company disagrees with EY's decisionS2. A press report later described the company's continuing filing issuesS4, and the 2026 proxy names a different auditorS5. The fact and stated reason of the resignation are supported. The record does not establish whether EY's concerns were correct.

Current procedural position

Auditor resignation reported on Form 8-K, October 2024S2. BDO USA proposed for ratification for fiscal 2026S5.

Record supporting the assessment

sent the members of the Audit Committee a letter of resignation
S2 Tier B Super Micro Computer, Inc., Form 8-K (event date October 24, 2024), 30 October 2024
unwilling to be associated with the financial statements prepared by management
S2 Tier B Super Micro Computer, Inc., Form 8-K (event date October 24, 2024), 30 October 2024

Conflicting or limiting record

it disagrees with EY’s decision to resign as the Company’s independent registered public accounting firm
S2 Tier B Super Micro Computer, Inc., Form 8-K (event date October 24, 2024), 30 October 2024

Evidence score: 84 of 100

The score grades how well the record establishes this assessment. It is not a score of Super Micro Computer, Inc.. Score = source authority + directness + corroboration + procedural accuracy + currency + reproducibility.

ComponentPointsMaxReason
Source authorityIs the source competent to establish the proposition?2430A mandatory company filing is competent on the auditor change.
DirectnessDoes the source state the proposition or only discuss adjacent facts?2020It states the resignation and reason.
CorroborationDo independent records support the same material point?915The later proxy confirms a new auditor.
Procedural accuracyDoes the record settle the procedural state the claim describes?1215The resignation is a completed event.
CurrencyHas the record been checked against later developments?910Checked against the 2026 proxy.
ReproducibilityCan a reader locate the passage and repeat the assessment?1010The 8-K is on EDGAR.
Total84100

Timeline

  1. EY resignsS2
  2. Proxy proposes BDO USA as auditorS5

Responses

  • Super Micro Computer, Inc., 30 October 2024: Super Micro said it disagrees with EY's decision to resign.S2

Revision history

  • Assessment first published with label Supported.

Have a record that changes this assessment? See corrections and responses.

Sources

  1. S2Tier B Form 8-K (event date October 24, 2024)Super Micro Computer, Inc.. Company filing. 30 October 2024.Reports EY's resignation, its stated reason and the company's disagreement.
  2. S5Tier B Definitive Proxy Statement (Schedule 14A)Super Micro Computer, Inc.. Company filing. 3 March 2026.Shows the 2026 meeting, BDO USA as proposed auditor and references to delayed filings and Nasdaq compliance.
  3. S4Tier C Super Micro says DOJ, SEC subpoenaed documentsCFO Dive. Press report. 12 February 2025.Report by Maura Webber Sadovi on the disclosed DOJ and SEC subpoenas. It does not report any charge.Link working, checked 25 October 2026

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