DZS : Change in Certifying Accountants - Form 8-K

Item 4.01 Changes in Registrant's Certifying Accountant.

On March 20, 2024, DZS Inc. (the "Company") engaged BDO USA, P.C. ("BDO") as its independent registered public accounting firm for the year ended December 31, 2023, as well as the audit of the Company's consolidated financial statements as of and for the year ended December 31, 2022 and the Company's unaudited condensed consolidated financial statements as of and for each of the three months ended March 31, 2022, the three and six months ended June 30, 2022 and the three and nine months ended September 30, 2022.

The Company has not consulted with BDO during its two most recent fiscal years or during any subsequent interim period prior to BDO's appointment as the Company's new independent accountants regarding either:

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 financial statements, and neither a written report was provided to the Company nor oral advice was provided that BDO concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or

ii.any matter that was either the subject of disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (within the meaning of Item 304(a)(1)(v) of Regulation S-K).

The Company has provided BDO with a copy of the disclosures set forth above in Item 4.01 of this Current Report on Form 8-K.