---
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"
generated_at: "2026-06-29T20:06:22.582877+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# Liquidmetal replaces auditor BCRG with Simon & Edward after acquisition

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-26-021986
- JSON: https://secwatch.observer/filing/0001437749-26-021986.json
- Plain text: https://secwatch.observer/filing/0001437749-26-021986.txt

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