Liquidmetal Technologies Changes Auditors

TL;DR

LQMT just fired their auditor, Withum+Allen, P.C. No drama, just a change.

AI Summary

Liquidmetal Technologies, Inc. announced on May 3, 2024, a change in its certifying accountant. The company has dismissed its previous independent registered public accounting firm, Withum+Allen, P.C., effective May 6, 2024. This change is not related to any disagreements or reportable events.

Why It Matters

A change in auditors can sometimes signal underlying issues or a strategic shift within a company, warranting investor attention.

Risk Assessment

Risk Level: low — The filing solely concerns a change in the company's auditor and does not involve any financial distress or operational issues.

Key Players & Entities

• Liquidmetal Technologies, Inc. (company) — Registrant
• Withum+Allen, P.C. (company) — Dismissed independent registered public accounting firm
• May 3, 2024 (date) — Date of Report
• May 6, 2024 (date) — Effective date of dismissal

FAQ

Filing Documents

• lqmt20240506_8k.htm (8-K) — 24KB
• 0001437749-24-014866.txt ( ) — 142KB
• lqmt-20240503.xsd (EX-101.SCH) — 3KB
• lqmt-20240503_def.xml (EX-101.DEF) — 10KB
• lqmt-20240503_lab.xml (EX-101.LAB) — 14KB
• lqmt-20240503_pre.xml (EX-101.PRE) — 10KB
• lqmt20240506_8k_htm.xml (XML) — 3KB

01. Change in Registrant ' s Certifying Accountant

Item 4.01. Change in Registrant ' s Certifying Accountant. Effective May 3, 2024, Liquidmetal Technologies, Inc. (the "Company") dismissed BF Borgers CPA PC ("BF Borgers") as its independent registered public accounting firm ("Accounting Firm"). The reports of BF Borgers on the Company's consolidated financial statements for the fiscal years ended December 31, 2023, and December 31, 2022, did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the fiscal years ended December 31, 2023, and December 31, 2022, and through the date of termination, May 3, 2024, there were no "disagreements" with BF Borgers on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements if not resolved to the satisfaction of BF Borgers would have caused BF Borgers to make reference thereto in its reports on the consolidated financial statements for such years. During the fiscal years ended December 31, 2023, and December 31, 2022, and through May 3, 2024, there have been no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K). The U.S. Securities and Exchange Commission (the "SEC") has advised that, in lieu of obtaining a letter from BF Borgers stating whether or not it agrees with the statements herein, the Company may indicate that BF Borgers is not currently permitted to appear or practice before the SEC for reasons described in the SEC's Order Instituting Public Administrative and Cease-and-Desist Proceedings Pursuant to Section 8A of the Securities Act of 1933, Sections 4C and 21C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order, dated May 3, 2024. As a result of the dismissal of BF Borgers under the foregoing SEC Order, the Company is in the process of engaging a

01. Financial Statements and Exhibits

Item 9.01. Financial Statements and Exhibits (d) Exhibits Exhibit Number Description 104 Cover Page Interactive Data File (embedded within the Inline XBRL document)

SIGNATURES

SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunder duly authorized. LIQUIDMETAL TECHNOLOGIES, INC. By: /s/ Tony Chung Tony Chung, Chief Executive Officer (Principal Executive Officer) Date: May 6, 2024

View Full Filing

View this 8-K filing on SEC EDGAR