{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-21-029046","form_type":"8-K","ticker":"LQMT","cik":"0001141240","company_name":"LIQUIDMETAL TECHNOLOGIES INC","filed_at":"2021-12-21T23:59:59+00:00","discovered_at":"2026-05-14T18:04:11.687418+00:00","generated_at":"2026-06-27T23:11:45.069045+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Liquidmetal Technologies replaces SingerLewak with BF Borgers as auditor; no disagreements","bullets":["Audit committee approved BF Borgers CPA, PC as new independent auditor for FY2021 on Dec 15, 2021.","SingerLewak dismissed as auditor; had served since 2011.","No disagreements or reportable events in 2020, 2019, or subsequent interim period.","SingerLewak's audit reports for 2020 and 2019 contained no adverse opinion.","SingerLewak provided letter agreeing with disclosures, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-21-029046","json":"https://secwatch.observer/filing/0001437749-21-029046.json","markdown":"https://secwatch.observer/filing/0001437749-21-029046.md","text":"https://secwatch.observer/filing/0001437749-21-029046.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1141240/000143774921029046/0001437749-21-029046-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1141240/000143774921029046/lqmt20211221_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T23:11:45.069045+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"}