Filing Signals

Source: SEC EDGAR Compiled 2026-09-14 08:28 UTC All 21 checks passing

← All events

APPLIED OPTOELECTRONICS, INC.

CIK 1158114 AAOI·Semiconductors · All EDGAR filings ↗

Progression

  1. Material weakness 10-K
  2. Auditor change 8-K +71d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Auditor change SEC item code

APPLIED OPTOELECTRONICS, INC. reported a change in its independent accounting firm

The company dismissed the auditor. No disagreements disclosed.

Evidence
Direction
dismissed
Direction label
The company dismissed the auditor
Disagreements disclosed
No
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Severity
normal
Source
SEC 8-K item code
Why
The company's independent registered accounting firm changed.

Source filing ↗

Material weakness Filing comparison

APPLIED OPTOELECTRONICS, INC. reported internal control effective again after a material weakness

Material weakness in internal control → Internal control reported effective

The weakness was first reported on 2025-02-28 — 363 days and 1 annual report before this one.

(a Delaware corporation) and subsidiaries (the “Company”) as of December 31, 2025, based on criteria established in the 2013 Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”). In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in the 2013 Internal Control—Integrated Framework issued by COSO. We also have audited, in…
Evidence
Current state
effective
Current state label
Internal control reported effective
Direction
remediated
Prior filed
2025-02-28
Prior form
10-K
Prior state
material_weakness
Prior state label
Material weakness in internal control
Remediation stated
Yes
Severity
normal
Source
Item 9A internal control conclusion, compared with the prior filing
Weakness annual reports
1
Weakness days reported
363
Weakness first reported
2025-02-28
Why
The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears.

Source filing ↗ Prior filing ↗