{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-032979","form_type":"8-K","ticker":"LQMT","cik":"0001141240","company_name":"LIQUIDMETAL TECHNOLOGIES INC","filed_at":"2024-11-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:07.783026+00:00","generated_at":"2026-05-30T06:49:23.370187+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Liquidmetal Technologies dismisses M&K CPAs, appoints BCRG Group as new auditor","bullets":["M&K CPAs dismissed effective Oct 31, 2024; decision approved by Board on same day.","M&K did not issue any audit report during its engagement (May 8 – Oct 30, 2024).","No disagreements or reportable events occurred with M&K on accounting or auditing matters.","BCRG Group ratified as new independent registered public accounting firm on Oct 31, 2024.","No prior consultations with BCRG on accounting principles or audit opinions for prior periods."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-032979","json":"https://secwatch.observer/filing/0001437749-24-032979.json","markdown":"https://secwatch.observer/filing/0001437749-24-032979.md","text":"https://secwatch.observer/filing/0001437749-24-032979.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1141240/000143774924032979/0001437749-24-032979-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1141240/000143774924032979/lqmt20241031_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T06:49:23.370187+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}