Item 4.01 Changes in Registrant's Certifying Accountant.

(a) Dismissal of Independent Registered Public Accounting Firm

On June 8, 2023, the Audit Committee of the Board of Directors of A10 Networks, Inc. (the "Company") dismissed Armanino LLP ("Armanino") as the Company's independent registered public accounting firm, effective immediately.

The audit reports of Armanino on the consolidated financial statements of the Company for each of the two most recent fiscal years ended December 31, 2021 and 2022 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the Company's two most recent fiscal years and subsequent interim period from January 1, 2023 to June 8, 2023, (i) there were no disagreements with Armanino on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures that, if not resolved to Armanino's satisfaction, would have caused Armanino to make reference to the subject matter of such disagreements in their reports on the Company's consolidated financial statements for such years, and (ii) there were no "reportable events" as defined in Item 304(a)(1)(v) of Regulation S-K, except as described below.

The Company provided Armanino with a copy of the disclosures it is making in this Form 8-K and requested that Armanino furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not Armanino agrees with the statements made herein. A copy of Armanino's letter dated June 143, 2023 is filed as Exhibit 16.1 hereto.

(b) Engagement of Independent Registered Public Accounting Firm

On June 13, 2023, following a competitive request-for-proposal process, the Audit Committee approved the engagement of Grant Thornton LLP ("Grant Thornton") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately.

During the Company's two most recent fiscal years ended December 31, 2021 and 2022 and subsequent interim period from January 1, 2023 to June 14, 2023, neither the Company nor anyone on its behalf consulted Grant Thornton regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's consolidated financial statements, and neither a written report nor oral advice was provided to the Company that Grant Thornton concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue, or (ii) any matter that was either the subject of a "disagreement," as that term is defined in Item 304(a)(1)(iv) of Regulation S-K, or a "reportable event," as that term is defined in Item 304(a)(1)(v) of Regulation S-K.


--------------------------------------------------------------------------------

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.



Exhibit        Description
16.1             Letter of Armanino LLP, dated June 1    4    , 2023

--------------------------------------------------------------------------------

© Edgar Online, source Glimpses