{"version":"company-facts.v1","source":"https://secwatch.observer","generated_at":"2026-06-03T09:35:29.744668+00:00","company":{"ticker":"LQMT","cik":1141240,"company_name":"LIQUIDMETAL TECHNOLOGIES INC"},"pagination":{"limit":100,"returned":3,"next_cursor":null},"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer","facts":[{"fact_type":"auditor_change","fact_key":"7be7d9b3a6837e905dc86611ec9ff6ff6eae0089","cik":1141240,"ticker":"LQMT","company_name":"LIQUIDMETAL TECHNOLOGIES INC","filed_at":"2024-05-09T23:59:59+00:00","payload":{"action":"engagement","auditor_name":"M&K CPAs, PLLC","disagreement_text":null,"effective_date":"2024-05-08","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"LIQUIDMETAL TECHNOLOGIES INC engaged M&K CPAs, PLLC as its auditor.","evidence_excerpt":"engaged M&K CPAs, PLLC (\"M&K\") as the Company's new independent registered public accounting firm for the Company's fiscal year ended December 31, 2024","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001437749-24-015730","anchor_url":"https://secwatch.observer/filing/0001437749-24-015730#claim-7be7d9b3a6837e905dc86611ec9ff6ff6eae0089","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1141240/000143774924015730/0001437749-24-015730-index.htm"},{"fact_type":"auditor_change","fact_key":"2f6aa97c11bf5b865e3a3509adc4b6c99d5c4e03","cik":1141240,"ticker":"LQMT","company_name":"LIQUIDMETAL TECHNOLOGIES INC","filed_at":"2024-05-09T23:59:59+00:00","payload":{"action":"dismissal","auditor_name":"BF Borgers CPA PC","disagreement_text":null,"effective_date":"2024-05-03","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"LIQUIDMETAL TECHNOLOGIES INC dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"dismissed BF Borgers CPA PC as its independent registered public accounting firm effective May 3, 2024","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001437749-24-015730","anchor_url":"https://secwatch.observer/filing/0001437749-24-015730#claim-2f6aa97c11bf5b865e3a3509adc4b6c99d5c4e03","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1141240/000143774924015730/0001437749-24-015730-index.htm"},{"fact_type":"auditor_change","fact_key":"99b6083ec05ab7730045eb15945aef3585152cab","cik":1141240,"ticker":"LQMT","company_name":"LIQUIDMETAL TECHNOLOGIES INC","filed_at":"2024-05-07T23:59:59+00:00","payload":{"action":"dismissal","auditor_name":"BF Borgers CPA PC","disagreement_text":null,"effective_date":"2024-05-03","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"LIQUIDMETAL TECHNOLOGIES INC dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"(the “Company”) dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm (“Accounting Firm”). The reports of BF Borgers on the Company’s consolidated financial statements for the fiscal years ended December 31, 2023, and December 31, 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 fiscal years ended December 31, 2023, and December 31, 2022, and through the date of termination, May 3, 2024, there were no “disagreements” with BF Borgers on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements if not resolved to the satisfaction of BF Borgers would have caused BF Borgers to make reference thereto in its reports on the consolidated financial statements fo","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001437749-24-014866","anchor_url":"https://secwatch.observer/filing/0001437749-24-014866#claim-99b6083ec05ab7730045eb15945aef3585152cab","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1141240/000143774924014866/0001437749-24-014866-index.htm"}]}