secwatch.observer — SEC 8-K summary
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Issuer:     BIO KEY INTERNATIONAL INC (BKYI)
CIK:        0001019034
Form:       8-K
Filed at:   2024-04-30T23:59:59+00:00
Accession:  0001437749-24-013771
Event type: other_material
Sentiment:  negative
Materiality: 0.75
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

BIO-key replaces auditor Marcum with Bush & Associates after material weakness and restatement
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1019034/000143774924013771/0001437749-24-013771-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1019034/000143774924013771/bkyi20240429_8k.htm
  HTML page:      https://secwatch.observer/filing/0001437749-24-013771

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