Item 4.01 Changes in Registrant's Certifying Accountant
On April 17, 2026, the Audit Committee (the "Audit Committee") of the board of directors of Amprius Technologies, Inc. (the "Company") approved the engagement of Deloitte & Touche LLP ("Deloitte") as the Company's independent registered public accounting firm to audit the Company's consolidated financial statements for the year ending December 31, 2026, effective as of April 21, 2026.
On April 17, 2026, the Audit Committee dismissed BDO USA, P.C. ("BDO"), the Company's independent registered public accounting firm for the year ending December 31, 2025 and prior years, and notified BDO that they will not be engaged to audit the Company's consolidated financial statements for the year ending December 31, 2026.
The reports of BDO on the Company's financial statements as of December 31, 2025 and 2024 did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to audit scope or accounting principles.
During the years ended December 31, 2025 and 2024, and during the subsequent interim period through April 17, 2026, there were (i) no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K between the Company and BDO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreement, if not resolved to BDO's satisfaction, would have caused BDO to make reference in connection with their opinion to the subject matter of the disagreement and (ii) no reportable events (within the meaning of Item 304(a)(1)(v) of Regulation S-K).
The Company provided BDO with a copy of the disclosures in this Current Report on Form 8-K (the "Current Report") and requested that BDO furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company set forth above, and if not, stating the respects in which it does not agree. A copy of BDO's letter, dated April 21, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.