{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-015730","form_type":"8-K","ticker":"LQMT","cik":"0001141240","company_name":"LIQUIDMETAL TECHNOLOGIES INC","filed_at":"2024-05-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.444363+00:00","generated_at":"2026-06-02T04:53:28.879268+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Liquidmetal Technologies engages M&K CPAs as new auditor after dismissing BF Borgers","bullets":["On May 8, 2024, board approved engagement of M&K CPAs, PLLC for fiscal year ending Dec 31, 2024.","Prior auditor BF Borgers CPA PC was dismissed effective May 3, 2024.","No disagreements or reportable events occurred with former auditor during 2023, 2022, and subsequent interim period.","Company did not consult M&K on any accounting or audit matters prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-015730","json":"https://secwatch.observer/filing/0001437749-24-015730.json","markdown":"https://secwatch.observer/filing/0001437749-24-015730.md","text":"https://secwatch.observer/filing/0001437749-24-015730.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1141240/000143774924015730/0001437749-24-015730-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1141240/000143774924015730/lqmt20240509_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T04:53:28.879268+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":"2f6aa97c11bf5b865e3a3509adc4b6c99d5c4e03","claim":"LIQUIDMETAL TECHNOLOGIES INC dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"dismissed BF Borgers CPA PC as its independent registered public accounting firm effective May 3, 2024","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1141240/000143774924015730/0001437749-24-015730-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}]},{"claim_id":"7be7d9b3a6837e905dc86611ec9ff6ff6eae0089","claim":"LIQUIDMETAL TECHNOLOGIES INC engaged M&K CPAs, PLLC as its auditor.","evidence_excerpt":"engaged M&K CPAs, PLLC (\"M&K\") as the Company's new independent registered public accounting firm for the Company's fiscal year ended December 31, 2024","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1141240/000143774924015730/0001437749-24-015730-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"M&K CPAs, PLLC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}