---
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"
generated_at: "2026-06-02T04:53:28.879268+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Liquidmetal Technologies engages M&K CPAs as new auditor after dismissing BF Borgers

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-24-015730
- JSON: https://secwatch.observer/filing/0001437749-24-015730.json
- Plain text: https://secwatch.observer/filing/0001437749-24-015730.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: dismissed BF Borgers CPA PC as its independent registered public accounting firm effective May 3, 2024
  evidence_url: https://www.sec.gov/Archives/edgar/data/1141240/000143774924015730/0001437749-24-015730-index.htm
- Auditor Changes
  LIQUIDMETAL TECHNOLOGIES INC engaged M&K CPAs, PLLC as its auditor.
  - Action: engagement
  - Auditor: M&K CPAs, PLLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1141240/000143774924015730/0001437749-24-015730-index.htm

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