Who audits SMCI? — BDO USA, P.C.

Opinion — Cited Language

“In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company at June 30, 2025 and 2024, and the results of its operations and its cash flows for the years then ended, in conformity with accounting principles generally accept…”

Critical Audit Matters (2)

Auditor Change History

Source Filing

What SMCI's Auditor Relationship Tells You

The independent auditor signs off on a public company's financial statements every year — issuing an opinion on whether those statements present fairly the company's financial position. Auditor identity, tenure, and opinion type are structural risk signals that institutional investors evaluate before relying on any reported numbers. For Super Micro Computer, Inc., the current auditor is BDO USA, P.C. — a relationship that has run since 2024.

Auditor tenure is one of the most-watched signals. Very short tenure (under 3 years) can signal a recent change — sometimes routine, sometimes prompted by audit disagreements or fee disputes. Very long tenure (over 20 years) can raise independence concerns under SEC rotation guidance, though there is no mandatory rotation rule in the United States. BDO USA, P.C. has served Super Micro Computer, Inc. for 2 years.

Opinion type is the binary signal. A clean unqualified opinion is what investors expect; any deviation — explanatory paragraph, going-concern doubt, qualified opinion — is a material disclosure that should be read carefully. Super Micro Computer, Inc.'s most recent audit opinion is classified as Clean (Unqualified). Standard unqualified opinion — auditor concurs with management presentation.

Critical Audit Matters (CAMs) are areas the auditor identified as involving especially challenging, subjective, or complex judgment. Required disclosure since PCAOB AS 3101 took effect in 2019-2020. CAMs surface the specific accounts and disclosures the auditor spent extra effort on — for example, revenue recognition with bundled performance obligations, or fair-value measurement of illiquid assets. For SMCI, the cited CAMs are listed above; each is a hint to where management judgment is most consequential.

Auditor changes matter. SEC Item 304 requires disclosure of any disagreements with the former auditor; the transition itself is a fact, but the surrounding circumstances (reason for change, any reportable events, audit committee involvement) are where the signal lives. Super Micro Computer, Inc.has undergone an auditor transition in the scanned filings — details are surfaced in the change history above. For full context, read the 8-K Item 4.01 (Changes in Registrant's Certifying Accountant) disclosure tied to the transition.

For broader context on SMCI's risk profile, see the SMCI Overview, the Going Concern page, or the Dilution page.