UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 6-K
Report of Foreign Private Issuer
Pursuant to Rule 13a-16 or 15d-16
of the Securities Exchange Act of 1934
For the Month of August 2023
Commission file number 0-30070
AUDIOCODES LTD.
(Translation of registrant’s name into English)
1 Hayarden Street • Airport City, Lod7019900 • ISRAEL
(Address of principal executive office)
Indicate by check mark whether the registrant files or will file annualreports under cover of Form 20-F or Form 40-F.
Form 20-F x Form40-F ¨
Indicate by check mark if the registrant is submitting the Form 6-Kin paper as permitted by Regulation S-T Rule 101(b)(1): ¨
Note: Regulation S-T Rule 101(b)(1) onlypermits the submission in paper of a Form 6-K if submitted solely to provide an attached annual report to security holders.
Indicate by check mark if the registrant is submitting the Form 6-Kin paper as permitted by Regulation S-T Rule 101(b)(7): ¨
Note: Regulation S-T Rule 101(b)(7) onlypermits the submission in paper of a Form 6-K if submitted to furnish a report or other document that the registrant foreign privateissuer must furnish and make public under the laws of the jurisdiction in which the registrant is incorporated, domiciled or legallyorganized (the registrant’s “home country”), or under the rules of the home country exchange on which the registrant’ssecurities are traded, as long as the report or other document is not a press release, is not required to be and has not been distributedto the registrant’s security holders, and, if discussing a material event, has already been the subject of a Form 6-K submissionor other Commission filing on EDGAR.
On August 1, 2023, AudioCodesLtd. (the “Registrant”) issued a press release announcing financial results for the second quarter of 2023, a semi-annualcash dividend and other matters. A copy of this press release is attached hereto as Exhibit 1 and incorporated by reference herein.
The information set forthin (a) the first, second, third and sixth paragraphs following the heading “Details,” the paragraphs following the heading “Share Buy Back Program” and the paragraphs following the heading “Cash Dividend,” and (b) the condensed consolidatedbalance sheets, condensed consolidated statements of operations and condensed consolidated statements of cash flows contained in thepress release attached as Exhibit 1 to this Report on Form 6-K are hereby incorporated by reference into (i) the Registrant’s RegistrationStatement on Form F-3ASR, File No. 333-238867; (ii) the Registrant’s Registration Statement on Form S-8, File No. 333-11894; (iii)the Registrant’s Registration Statement on Form S-8, File No. 333-13268; (iv) the Registrant’s Registration Statement onForm S-8, File No. 333-105473; (v) the Registrant’s Registration Statement on Form S-8, File No. 333-144825; (vi) the Registrant’sRegistration Statement on Form S-8, File No. 333-160330; (vii) the Registrant’s Registration Statement on Form S-8, File No. 333-170676;(viii) the Registrant’s Registration Statement on Form S-8, File No. 333-190437; (ix) the Registrant’s Registration Statementon Form S-8, File No. 333-210438; (x) the Registrant’s Registration Statement on Form S-8, File No. 333-230388; and (xi) the Registrant’sRegistration Statement on Form S-8, File No. 333-264535.
SIGNATURE
Pursuant to the requirements of the SecuritiesExchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
| AUDIOCODES LTD. |
| (Registrant) |
| |
| By: | /s/ NIRAN BARUCH |
| | Niran Baruch |
| | Vice President Finance and |
| | Chief Financial Officer |
Dated: August 1, 2023
EXHIBIT INDEX