Business Context and Reporting Period
Company: AVIAT NETWORKS, INC.
Filing Type: Form 8-K (Current Report)
Date of Report: September 18, 2025
Reporting Period: The filing addresses the selection of an independent registered public accounting firm for the fiscal year ending June 26, 2026.
Key Financial Metrics
This filing does not contain financial performance data. The document does not provide values for revenue, profit, cash flow, margins, debt, or liquidity.
Material Changes
The primary material change reported is the replacement of the Company's independent registered public accounting firm:
- Outgoing Auditor: Deloitte & Touche LLP was dismissed effective September 18, 2025.
- Incoming Auditor: Grant Thornton LLP was approved for engagement for the fiscal year ending June 26, 2026, subject to shareholder approval.
- Reason for Change: The change resulted from a competitive selection process and was not due to any disagreement with Deloitte regarding accounting principles, practices, or audit scope.
Guidance, Outlook, and Risks
Audit History: Deloitte's reports for the fiscal years ended June 28, 2024, and June 27, 2025, were unqualified and contained no adverse opinions, disclaimers, or modifications regarding uncertainty, scope, or accounting principles.
Disagreements and Reportable Events: The Company confirmed there were no disagreements or reportable events with Deloitte during the past two fiscal years or the interim period through September 18, 2025.
Consultations: The Company has not consulted with Grant Thornton LLP regarding accounting principles, audit opinions, or reportable events prior to this engagement.
Investor Verification Checklist
- Verify shareholder approval of Grant Thornton LLP at the upcoming annual shareholder meeting.
- Review the letter from Deloitte & Touche LLP (Exhibit 16.1) to confirm their agreement with the Company's statements regarding the dismissal.
- Monitor future filings for the first financial statements audited by Grant Thornton LLP for the fiscal year ending June 26, 2026.