---
schema_version: "secwatch.filing_event.v1"
accession: "0001079973-23-001465"
form_type: "8-K/A"
ticker: "LCTC"
cik: "0001493137"
company_name: "Lifeloc Technologies, Inc"
filed_at: "2023-10-23T23:59:59+00:00"
generated_at: "2026-06-09T16:34:40.093310+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "high"
source: SEC EDGAR
---

# Lifeloc corrects 8-K disclosure on auditor resignation and appointment of GreenGrowth CPAs

## Summary
- Gries & Associates resigned Oct 2, 2023 after selling its business to GreenGrowth CPAs.
- No disagreements or reportable events occurred during FY 2021-2022 or the interim period.
- GreenGrowth appointed as new independent auditor on Oct 17, 2023; no prior consultations.
- Prior reports for FY 2022 and 2021 were unqualified with no adverse opinions.

## SEC filing metadata
- accession: 0001079973-23-001465
- form_type: 8-K/A
- ticker: LCTC
- cik: 0001493137
- company_name: Lifeloc Technologies, Inc
- filed_at: 2023-10-23T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.2
- calibrated_materiality_score: 0.2
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1493137/000107997323001465/0001079973-23-001465-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1493137/000107997323001465/lctc_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001079973-23-001465
- JSON: https://secwatch.observer/filing/0001079973-23-001465.json
- Plain text: https://secwatch.observer/filing/0001079973-23-001465.txt

## Key facts
- Auditor Changes
  Gries & Associates, LLC resigned as auditor of Lifeloc Technologies, Inc.
  - Action: resignation
  - Auditor: Gries & Associates, LLC
  - Successor: GreenGrowth CPAs
  source text: Resignation of Registrant’s Certifying Accountant On October 2, 2023, the Company was informed that Gries & Associates, LLC (“Gries”) had sold its business to GreenGrowth CPAs (“GreenGrowth”) and was therefore resigning.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1493137/000107997323001465/0001079973-23-001465-index.htm
- Auditor Changes
  Lifeloc Technologies, Inc engaged GreenGrowth CPAs as its auditor.
  - Action: engagement
  - Auditor: GreenGrowth CPAs
  source text: On October 17, 2023, the Company engaged and executed an agreement with GreenGrowth, effective immediately, as the Company’s new independent accountant to replace Gries.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1493137/000107997323001465/0001079973-23-001465-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.