---
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"
generated_at: "2026-08-06T20:03:27.664483+00:00"
event_type: "regulatory"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# BioKey dismisses auditor Simon & Edward, engages Kreit & Chiu CPA LLP

## Summary
- 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.

## SEC filing metadata
- accession: 0001213900-26-086121
- form_type: 8-K
- cik: 0002108359
- company_name: BioKey (Cayman), Inc.
- filed_at: 2026-08-06T20:01:46+00:00
- event_type: regulatory
- sentiment: neutral
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-26-086121
- JSON: https://secwatch.observer/filing/0001213900-26-086121.json
- Plain text: https://secwatch.observer/filing/0001213900-26-086121.txt

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