{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-086121","form_type":"8-K","ticker":null,"cik":"0002108359","company_name":"BioKey (Cayman), Inc.","filed_at":"2026-08-06T20:01:46+00:00","discovered_at":"2026-08-06T20:03:01.321603+00:00","generated_at":"2026-08-06T20:03:27.664483+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"BioKey dismisses auditor Simon & Edward, engages Kreit & Chiu CPA LLP","bullets":["Audit committee approved dismissal of Simon & Edward, LLP (S&E) and engagement of Kreit & Chiu CPA LLP (KC) effective August 1, 2026.","S&E's reports for FY 2024 and 2025 included a going concern explanatory paragraph but no adverse opinion or qualifications.","No disagreements with S&E on accounting principles or audit scope during the two most recent fiscal years through June 30, 2026.","Previously disclosed material weaknesses in internal control over financial reporting were the only reportable events.","No consultations with KC on accounting or auditing matters prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-086121","json":"https://secwatch.observer/filing/0001213900-26-086121.json","markdown":"https://secwatch.observer/filing/0001213900-26-086121.md","text":"https://secwatch.observer/filing/0001213900-26-086121.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2108359/000121390026086121/0001213900-26-086121-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2108359/000121390026086121/ea0300913-8k_biokey.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-06T20:03:27.664483+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}