{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-013771","form_type":"8-K","ticker":"BKYI","cik":"0001019034","company_name":"BIO KEY INTERNATIONAL INC","filed_at":"2024-04-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:16.907776+00:00","generated_at":"2026-06-03T03:52:28.630272+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"BIO-key replaces auditor Marcum with Bush & Associates after material weakness and restatement","bullets":["Dismissed Marcum LLP as independent auditor on April 23, 2024; engaged Bush & Associates CPA on April 24, 2024.","Marcum's 2022 audit report included a going concern qualification; material weakness in internal control over income tax provision reported.","Company restated Q1-Q3 2023 financials per April 22, 2024 8-K; those periods should no longer be relied upon.","No disagreements with Marcum on accounting principles, but reportable events existed (material weakness and restatement).","Bush & Associates has not yet been consulted on any accounting, auditing, or financial reporting issues."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-013771","json":"https://secwatch.observer/filing/0001437749-24-013771.json","markdown":"https://secwatch.observer/filing/0001437749-24-013771.md","text":"https://secwatch.observer/filing/0001437749-24-013771.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1019034/000143774924013771/0001437749-24-013771-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1019034/000143774924013771/bkyi20240429_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T03:52:28.630272+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":[{"claim_id":"0baff2dc76d1a989b11adf8c14136c3533962107","claim":"BIO KEY INTERNATIONAL INC dismissed Marcum LLP as its auditor.","evidence_excerpt":"(the “ Company ”) approved the engagement of Bush & Associates CPA (“ Bush & Associates ”) as the Company’s independent registered public accounting firm and on April 23, 2024, dismissed Marcum LLP (“ Marcum ”), as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1019034/000143774924013771/0001437749-24-013771-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"}]},{"claim_id":"5dc86a664fab60afb252ac995596ba2de2e3f788","claim":"BIO KEY INTERNATIONAL INC engaged Bush & Associates CPA as its auditor.","evidence_excerpt":"(the “ Company ”) approved the engagement of Bush & Associates CPA (“ Bush & Associates ”) as the Company’s independent registered public accounting firm and on April 23, 2024, dismissed Marcum LLP (“ Marcum ”), as the Company’s independent registered public accounting firm. Marcum was retained to serve as the Company’s independent registered public accounting firm on July 20, 2022.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1019034/000143774924013771/0001437749-24-013771-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Bush & Associates CPA"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}