原文標題：Supermicro Announces Completion of Review by Independent Special Committee 原文連結：https://reurl.cc/xpO7e5 發布時間：2024-12-2 原文內容： Special Committee, supported by outside counsel Cooley LLP and forensic accounting firm Secretariat Advisors, LLC, finds no evidence of misconduct on the part of management or the Board of Directors and that the Audit Committee acted independently No restatement of reported financials expected Board adopts recommendations of the Special Committee and appoints new Chief Accounting Officer, approves the transition to a new CFO and authorizes additional executive hires, along with other measures to strengthen the Company SAN JOSE, Calif., December 02, 2024--(BUSINESS WIRE)--Super Micro Computer, Inc. (Nasdaq: SMCI) (the "Company"), a Total IT Solution Provider for AI, Cloud, Storage, and 5G/Edge, today announced that the independent Special Committee formed by the Company’s Board of Directors has completed its review (the "Review"). As announced on August 30, 2024, the Board of Directors formed this committee in response to information that was brought to the attention of its Audit Committee. Among its findings, the independent Special Committee determined that the resignation of the Company’s former registered public accounting firm, Ernst & Young LLP ("EY") and the conclusions EY stated in its resignation letter were not supported by the facts examined in the Review, the Special Committee ’s interim findings reported to EY on October 2, 2024, or the Special Committee’s final findings. Key Findings of the Special Committee On November 5, 2024, the Company announced that the Special Committee’s investigation preliminarily found that the Audit Committee had acted independently and that there was no evidence of fraud or misconduct on the part of management or the Board of Directors. The Special Committee’s final findings support those initial findings, and the Company is now disclosing the details of the Review, along with measures recommended by the Special Committee. The Special Committee’s investigation was intended to assess whether the information brought to the Audit Committee’s attention by EY, and certain other matters identified during the Review, raised substantial concerns about (i) the integrity of the Company’s senior management and Audit Committee, (ii) the commitment of the Company’s senior management and Audit Committee to ensuring that the Company’s financial statements are materially accurate, (iii) the Audit Committee’s independence and ability to provide proper oversight over matters relating to financial reporting, and (iv) the tone at the top of the Company with regard to rehiring certain former employees and financial reporting. 機翻 特別委員會由外部律師 Cooley LLP 和法證會計公司 Secretariat Advisors, LLC 支援 ，發現管理層與董事會無不當行為，審計委員會獨立行事，無需重述財務數據。 董事會採納建議，任命新首席會計官，批准 CFO 交接，並授權新高管招聘及其他增強公 司措施。 審查結論確認，EY 的辭職理由不成立，未發現欺詐或不當行為，審計委員會和管理層展 現誠信與財務報告準確承諾。 心得/評論： 美超微新聘的特別委員會審查結果 查無不法 謝謝指教 換新的CFO 不用再重編財報 一字頭抄底的要爽鼠了嗎？ -- ※ 發信站: 批踢踢實業坊(ptt.cc), 來自: 59.115.193.29 (臺灣) ※ 文章網址: https://webptt.cc/bbs/Stock/M.1733150328.A.03D.html ※ 編輯: DrowningPool (59.115.193.29 臺灣), 12/02/2024 22:42:34