Liquidmetal Technologies Appoints New Auditor

TL;DR

LQMT swapped auditors, CohnReznick in, BDO out. No drama reported.

AI Summary

Liquidmetal Technologies, Inc. announced on May 8, 2024, that it has appointed a new independent registered public accounting firm, CohnReznick LLP, effective immediately. This change follows the resignation of its previous auditor, BDO USA, P.A., on May 6, 2024. The company stated that the decision to change auditors was not a result of any disagreements with BDO USA, P.A.

Why It Matters

A change in auditors can sometimes signal underlying issues or a desire for a fresh perspective on financial reporting, which investors will monitor closely.

Risk Assessment

Risk Level: low — This filing concerns a routine change of independent auditors and does not involve significant financial or operational changes.

Key Players & Entities

• Liquidmetal Technologies, Inc. (company) — Registrant
• CohnReznick LLP (company) — New independent registered public accounting firm
• BDO USA, P.A. (company) — Resigned independent registered public accounting firm
• May 8, 2024 (date) — Date of appointment of new auditor
• May 6, 2024 (date) — Date of resignation of previous auditor

FAQ

Filing Documents

• lqmt20240509_8k.htm (8-K) — 22KB
• 0001437749-24-015730.txt ( ) — 139KB
• lqmt-20240508.xsd (EX-101.SCH) — 3KB
• lqmt-20240508_def.xml (EX-101.DEF) — 10KB
• lqmt-20240508_lab.xml (EX-101.LAB) — 14KB
• lqmt-20240508_pre.xml (EX-101.PRE) — 10KB
• lqmt20240509_8k_htm.xml (XML) — 3KB

01. Change in Registrant ' s Certifying Accountant

Item 4.01. Change in Registrant ' s Certifying Accountant. As previously reported on the Current Report on Form 8-K filed with the Securities and Exchange Commission on May 7, 2024, by Liquidmetal Technologies, Inc. (the "Company") dismissed BF Borgers CPA PC as its independent registered public accounting firm effective May 3, 2024. On May 8, 2024, following approval by the Board of Directors of the Company, the Company 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. During the fiscal years ended December 31, 2023 and 2022, and the subsequent interim period through May 8, 2024, neither the Company, nor any party on behalf of the Company, consulted with M&K with respect to either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of the audit opinion that might be rendered with respect to the Company's consolidated financial statements, and no written report or oral advice was provided to the Company by M&K that was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue, or (ii) any matter that was subject to any disagreement (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).

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 9, 2024

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View this 8-K filing on SEC EDGAR