Technology hardware. United States
Super Micro Computer, Inc.
Hindenburg Research published a report on Super Micro on 27 August 2024 alleging accounting manipulation, related party dealings and export issuesS1. On 24 October 2024 Ernst and Young resigned as auditor, saying it was unwilling to be associated with management's financial statementsS2. Super Micro disagreedS2. On 2 December 2024 the company said a board special committee found no evidence of fraud or misconduct by managementS3. In February 2025 Super Micro disclosed that the DOJ and SEC had subpoenaed documentsS4. On 19 March 2026 prosecutors in New York unsealed an indictment in which the company says it is not a named defendantS6. No charge against the company was found in the records readS5S6.
- Also known as
- Supermicro, SMCI
- Headquarters
- United States
- Records from
- United States
- Current status
- Super Micro remains a listed company. Its proxy statement of 3 March 2026 called an annual meeting for 15 April 2026 and proposed ratifying BDO USA as auditor for fiscal 2026S5.
- SEC CIK
- 1375365
Scope. This record covers the San Jose server maker Super Micro Computer, Inc. It does not cover Ablecom or Compuware, the related suppliers named in short seller research, or other firms using the Supermicro brand.
Claims assessed
4 claims. Scores grade the evidence for each claim, not the organization.- Unresolved53The August 2024 Hindenburg report said a 2024 lawsuit alleged Super Micro restarted improper revenue recognition three months after its earlier SEC settlement.Short-seller report, 27 August 20242 records citedAccounting
- Supported84Super 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.Company statement, 30 October 20243 records citedAccounting
- Partly supported60Super Micro said in December 2024 that an independent special committee review found no evidence of fraud or misconduct by management or the board.Company statement, 2 December 20242 records citedAccounting
- Unresolved53The August 2024 Hindenburg report said in its title that it found evidence of sanctions evasion at Super Micro.Short-seller report, 27 August 20243 records citedSanctions
Cases and proceedings
- Inquiries concerning Super Micro Computer, Inc.U.S. Department of Justice and U.S. Securities and Exchange Commission. Regulatory. Not published.Stage: Document requests disclosed February 2025. Company says it is cooperating with a government investigation, no public charge against the company as of October 2026
Responses on record
- Super Micro Computer, Inc., 30 October 2024, on Super Micro disclosed that Ernst and Young resigned as its auditor on 24 October 2024, say...
Super Micro said it disagrees with EY's decision to resign.S2
- Super Micro Computer, Inc., 2 December 2024, on The August 2024 Hindenburg report said a 2024 lawsuit alleged Super Micro restarted improp...
The company said its board committee found no evidence of fraud and expected no restatement.S3
Revision history
- Profile and 4 assessments first published. Records checked to 25 October 2026.
Source records
- 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
- S6Tier B Annual Report on Form 10-K for the fiscal year ended June 30, 2026Super Micro Computer, Inc.. Company filing. 2026.Reports the 19 March 2026 SDNY indictment, that the company is not a named defendant and is cooperating, and its export compliance review. It does not establish what the charges allege.
- 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.
- S3Tier B Supermicro Announces Completion of Review by Independent Special CommitteeSuper Micro Computer, Inc.. Commissioned report. 2 December 2024.Company release on the board committee's findings. Attributed as a commissioned review, not an independent ruling.
- 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.
- S1Tier D Super Micro: Fresh Evidence Of Accounting Manipulation, Sibling Self-Dealing And Sanctions Evasion At This AI High FlyerHindenburg Research. Short-seller report. 27 August 2024.Origin of the accounting claims. Relies partly on a lawsuit and interviews and is not a finding.Link working, checked 25 October 2026