{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-021986","form_type":"8-K","ticker":"LQMT","cik":"0001141240","company_name":"LIQUIDMETAL TECHNOLOGIES INC","filed_at":"2026-06-29T20:05:19+00:00","discovered_at":"2026-06-29T20:06:00.511137+00:00","generated_at":"2026-06-29T20:06:22.582877+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Liquidmetal replaces auditor BCRG with Simon & Edward after acquisition","bullets":["Board dismissed BCRG and appointed Simon & Edward LLP as independent auditor on June 26, 2026, following S&E's acquisition of BCRG's attest business effective June 15, 2026.","No disagreements or reportable events between company and BCRG during fiscal years ended Dec 2024 and 2025, or interim period through March 31, 2026.","BCRG's audit reports for fiscal years 2024 and 2025 were unqualified; no adverse opinion or modification.","Company provided BCRG with a copy of the statements; BCRG agreed and submitted a letter to the SEC as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-021986","json":"https://secwatch.observer/filing/0001437749-26-021986.json","markdown":"https://secwatch.observer/filing/0001437749-26-021986.md","text":"https://secwatch.observer/filing/0001437749-26-021986.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1141240/000143774926021986/0001437749-26-021986-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1141240/000143774926021986/lqmt20260626_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-29T20:06:22.582877+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"}