According to Digitimes the the audio chip provider is looking to upgrade its entire product line which will require 12-inch processing.

Cirrus Logic will have TSMC manufacture its audio chips using the foundry's 45/55nm process technologies, according to industry sources.

VIS is currently Cirrus Logic's foundry partner but it only has  8-inch fabs,.   Cirrus Logic uses VIS' 0.18-micron process to manufacture its audio chips, the sources added.

In the good old days Cirrus Logic was previously TSMC's customer, but has shifted its orders to VIS when TSMC's 8-inch fabs capacity became too tight.

Orders from Cirrus Logic were able to consume VIS' monthly capacity of almost 30,000 8-inch wafers, the sources noted.

For those who didn’t know Cirrus Logic makes audio chips for Apple.

VIS president Leuh Fang is probably kicking himself.  He recently said that there was no urgent need for VIS to build 12-inch wafer manufacturing as the areas that the company focuses on do not require larger wafer processing.