Liquidmetal Technologies Appoints New Auditor
Ticker: LQMT · Form: 8-K · Filed: Nov 1, 2024 · CIK: 1141240
| Field | Detail |
|---|---|
| Company | Liquidmetal Technologies Inc (LQMT) |
| Form Type | 8-K |
| Filed Date | Nov 1, 2024 |
| Risk Level | low |
| Pages | 3 |
| Reading Time | 3 min |
| Sentiment | neutral |
Sentiment: neutral
Topics: auditor-change, accounting
Related Tickers: LQMT
TL;DR
LQMT swapped auditors, bringing in BDO USA, LLP to replace CohnReznick LLP as of Oct 31, 2024.
AI Summary
Liquidmetal Technologies, Inc. filed an 8-K on November 1, 2024, reporting changes in its certifying accountant. The company has appointed BDO USA, LLP as its new independent registered public accounting firm, effective October 31, 2024. This change follows the resignation of their previous auditor, CohnReznick LLP.
Why It Matters
A change in auditors can sometimes signal underlying issues or a desire for a fresh perspective on financial reporting, which investors should monitor.
Risk Assessment
Risk Level: low — This filing pertains to a routine administrative change in the company's auditing firm and does not involve significant financial or operational events.
Key Players & Entities
- Liquidmetal Technologies, Inc. (company) — Registrant
- BDO USA, LLP (company) — New independent registered public accounting firm
- CohnReznick LLP (company) — Former independent registered public accounting firm
- October 31, 2024 (date) — Effective date of auditor change
- November 1, 2024 (date) — Filing date of the 8-K
FAQ
Who is Liquidmetal Technologies, Inc.'s new independent registered public accounting firm?
BDO USA, LLP has been appointed as the new independent registered public accounting firm for Liquidmetal Technologies, Inc.
When did the change in certifying accountant become effective?
The change in certifying accountant became effective on October 31, 2024.
Who was Liquidmetal Technologies, Inc.'s previous independent registered public accounting firm?
CohnReznick LLP was the previous independent registered public accounting firm for Liquidmetal Technologies, Inc.
What type of filing is this report?
This report is a Form 8-K, a current report filed pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934.
What is the filing date of this 8-K?
The 8-K filing was made on November 1, 2024.
Filing Stats: 788 words · 3 min read · ~3 pages · Grade level 12.9 · Accepted 2024-11-01 16:06:36
Filing Documents
- lqmt20241031_8k.htm (8-K) — 25KB
- ex_741053.htm (EX-16.1) — 3KB
- 0001437749-24-032979.txt ( ) — 147KB
- lqmt-20241031.xsd (EX-101.SCH) — 3KB
- lqmt-20241031_def.xml (EX-101.DEF) — 10KB
- lqmt-20241031_lab.xml (EX-101.LAB) — 14KB
- lqmt-20241031_pre.xml (EX-101.PRE) — 10KB
- lqmt20241031_8k_htm.xml (XML) — 3KB
01. Change in Registrant ' s Certifying Accountant
Item 4.01. Change in Registrant ' s Certifying Accountant. (a) On October 31, 2024, Liquidmetal Technologies, Inc. (the "Company") determined that M&K CPAs, PLLC ("M&K") would no longer serve as the Company's independent registered public accounting firm and would be dismissed effective as of October 31, 2024. The decision to change independent registered public accounting firms was approved by the Board of Directors of the Company on October 31, 2024. During the period of M&K's engagement by the Company (May 8, 2024 through October 30, 2024), M&K did not issue an audit report on the Company's financial statements. During M&K's engagement period and through the date of this Current Report on Form 8-K, there were no "disagreements" (within the meaning of Item 304(a)(1)(iv) of Regulation S-K) between M&K and the Company 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 M&K, would have caused M&K to make reference thereto in any report on the Company's financial statements . Also, there have been no "reportable events" (within the meaning of Item 304(a)(1)(v) of Regulation S-K). In accordance with Item 304(a)(3) of Regulation S-K, the Company provided M&K a copy of the disclosures in this Form 8-K on October 31, 2024 and requested that M&K furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not M&K agrees with the Company's statements in this Item 4.01(a). A copy of the letter furnished by M&K in response to that request is filed as Exhibit 16.1 to this report. (b) On October 31, 2024, the Board of the Company ratified the appointment of BCRG Group ("BCRG") as its new independent registered public accounting firm to audit and review the Company's financial statements. During the fiscal years ended December 31, 2023 and 2022, and the subsequent interim period through September 30, 2024, neither t
01. Financial Statements and Exhibits
Item 9.01. Financial Statements and Exhibits (d) Exhibits Exhibit Number Description 16.1 Letter from M&K CPAs PLLC to the Securities and Exchange Commission. 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: November 1, 2024