secwatch.observer — SEC 8-K summary
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Issuer:     BioKey (Cayman), Inc. (—)
CIK:        0002108359
Form:       8-K
Filed at:   2026-08-06T20:01:46+00:00
Accession:  0001213900-26-086121
Event type: regulatory
Sentiment:  neutral
Materiality: 0.55
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/2108359/000121390026086121/0001213900-26-086121-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/2108359/000121390026086121/ea0300913-8k_biokey.htm
  HTML page:      https://secwatch.observer/filing/0001213900-26-086121

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