---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-23-027163"
form_type: "8-K"
ticker: "AQMS"
cik: "0001621832"
company_name: "Aqua Metals, Inc."
filed_at: "2023-09-29T23:59:59+00:00"
generated_at: "2026-06-10T06:56:19.130459+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# Aqua Metals replaces auditor Armanino with FORVIS effective immediately

## Summary
- Engaged FORVIS as independent auditor for year ending Dec 31, 2023; approved by Audit Committee.
- Armanino terminated Sept 26, 2023, after previously notifying intent to resign post-Q3 filing.
- No disagreements or reportable events with Armanino during FY2021, FY2022, or interim 2023.
- Armanino's audit reports for 2021 and 2022 were unqualified; no adverse opinions.

## SEC filing metadata
- accession: 0001437749-23-027163
- form_type: 8-K
- ticker: AQMS
- cik: 0001621832
- company_name: Aqua Metals, Inc.
- filed_at: 2023-09-29T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.35
- calibrated_materiality_score: 0.35
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1621832/000143774923027163/0001437749-23-027163-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1621832/000143774923027163/aqms20230928_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-23-027163
- JSON: https://secwatch.observer/filing/0001437749-23-027163.json
- Plain text: https://secwatch.observer/filing/0001437749-23-027163.txt

## Key facts
- Auditor Changes
  Aqua Metals, Inc. dismissed Armanino LLP as its auditor.
  - Action: dismissal
  - Auditor: Armanino LLP
  - Successor: FORVIS, LLP
  source text: As previously reported by the Company, in July 2023, the Company was notified by Armanino LLP (“Armanino”), the Company’s former independent registered public accounting firm, of Armanino’s decision to transition away from providing certain financial statement audit services to public companies. Therefore, Armanino additionally informed the Company of its intent to resign as the Company’s independent registered public accounting firm, effective just after the filing of the Company’s Quarterly Report on Form 10-Q for the interim period ending September 30, 2023. The Company elected to terminate the engagement of Armanino effective as of September 26, 2023, the date upon which the Company engaged FORVIS. The termination of Armanino was approved by the Audit Committee of the Board of Directors of the Company.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1621832/000143774923027163/0001437749-23-027163-index.htm
- Auditor Changes
  Aqua Metals, Inc. engaged FORVIS, LLP as its auditor.
  - Action: engagement
  - Auditor: FORVIS, LLP
  source text: On September 26, 2023, Aqua Metals, Inc (“Company”) engaged FORVIS, LLP (“FORVIS”), to serve as the Company’s independent registered public accounting firm for the year ended December 31, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1621832/000143774923027163/0001437749-23-027163-index.htm

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