---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-24-014866"
form_type: "8-K"
ticker: "LQMT"
cik: "0001141240"
company_name: "LIQUIDMETAL TECHNOLOGIES INC"
filed_at: "2024-05-07T23:59:59+00:00"
generated_at: "2026-06-02T16:09:35.513127+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Liquidmetal dismisses auditor BF Borgers after SEC ban; Q1 filing may be delayed

## Summary
- BF Borgers CPA PC dismissed as independent auditor effective May 3, 2024.
- SEC order prohibits BF Borgers from practicing before the SEC as of May 3, 2024.
- No disagreements or reportable events existed during the 2022 and 2023 audits.
- Company is seeking replacement auditor; warns of potential delay in Q1 2024 filing and other SEC reports.

## SEC filing metadata
- accession: 0001437749-24-014866
- form_type: 8-K
- ticker: LQMT
- cik: 0001141240
- company_name: LIQUIDMETAL TECHNOLOGIES INC
- filed_at: 2024-05-07T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1141240/000143774924014866/0001437749-24-014866-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1141240/000143774924014866/lqmt20240506_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-24-014866
- JSON: https://secwatch.observer/filing/0001437749-24-014866.json
- Plain text: https://secwatch.observer/filing/0001437749-24-014866.txt

## Key facts
- Auditor Changes
  LIQUIDMETAL TECHNOLOGIES INC dismissed BF Borgers CPA PC as its auditor.
  - Action: dismissal
  - Auditor: BF Borgers CPA PC
  source text: (the “Company”) dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm (“Accounting Firm”). The reports of BF Borgers on the Company’s consolidated financial statements for the fiscal years ended December 31, 2023, and December 31, 2022, did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the fiscal years ended December 31, 2023, and December 31, 2022, and through the date of termination, May 3, 2024, there were no “disagreements” with BF Borgers on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements if not resolved to the satisfaction of BF Borgers would have caused BF Borgers to make reference thereto in its reports on the consolidated financial statements fo
  evidence_url: https://www.sec.gov/Archives/edgar/data/1141240/000143774924014866/0001437749-24-014866-index.htm

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