---
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"
generated_at: "2026-06-27T23:11:45.069045+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Liquidmetal Technologies replaces SingerLewak with BF Borgers as auditor; no disagreements

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-21-029046
- JSON: https://secwatch.observer/filing/0001437749-21-029046.json
- Plain text: https://secwatch.observer/filing/0001437749-21-029046.txt

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