LIQUIDMETAL TECHNOLOGIES INC 8-K

What Happened

• Liquidmetal Technologies Inc. (LQMT) announced that on June 26, 2026 its Board dismissed BCRG Group as the company's independent registered public accounting firm and approved the appointment of Simon & Edward LLP (S&E) as the new independent auditor. The change followed S&E’s acquisition, effective June 15, 2026, of the attest business of BCRG.
• BCRG’s audit reports on LQMT’s consolidated financial statements for the fiscal years ended December 31, 2025 and December 31, 2024 were unqualified (no adverse opinion or disclaimer). The company reported no disagreements or “reportable events” with BCRG for 2024, 2025 or the interim period through March 31, 2026.

Key Details

• Change effective dates: S&E’s acquisition of BCRG’s attest business on June 15, 2026; Board action and auditor change on June 26, 2026.
• Audit history: BCRG’s 2024 and 2025 audit reports contained no qualifications, modifications, or adverse opinions.
• No disputes: The company reported no disagreements or reportable events with BCRG for the covered periods.
• No prior consultation: LQMT did not consult S&E on accounting or auditing matters for the two fiscal years ended Dec 31, 2025 and 2024 or the interim through Mar 31, 2026.

Why It Matters

• This is an auditor replacement resulting from a business acquisition (S&E acquired BCRG’s attest practice), not from audit disputes. For investors, the filing indicates a routine transition: prior audits were unqualified and there were no unresolved disagreements or reportable events disclosed.
• Investors should note the change for future filings and audits (new auditor name on upcoming financial statements), but the 8-K provides no indication of accounting or audit problems with prior years.