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  "documentTitle": "Monolithic Power Systems (MPWR)",
  "authorId": "54_Spruce_Point_Capital",
  "authorName": "Ben Axler",
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  "sourceTypeLabel": "Short seller",
  "presentationDate": "2019-10-09 00:00:00",
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  "notes": "Uses a screenshot of a PCAOB database search to link the two companies via a shared audit partner.",
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      "text": "In August 2017... the audit committee... commenced an investigation... discovered accounting and financial reporting errors and certain irregularities.",
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      "text": "PCAOB database search results for Erik Andrew Ekstrom showing Super Micro and MPWR.",
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      "kind": "paragraph",
      "text": "We find it curious that MPWR has the same audit engagement partner as Super Micro (OTC Bulletin: SMCI). Super Micro has been embroiled in an accounting scandal, had its stock delisted from the Nasdaq, and is currently delinquent in its SEC filings.",
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      "text": "1) Super Micro delists from Nasdaq\n2) The Big Hack: How China Used A Tiny Chip To Infiltrate America's Top Companies - Bloomberg\n3) 10-K filing",
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      "text": "Source: PCAOB",
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      "text": "Audit Partner Overlap With Super Micro",
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