{"filing":{"accession_number":"0001213900-26-086121","cik":"0002108359","ticker":null,"company_name":"BioKey (Cayman), Inc.","form":"8-K","filing_date":"2026-08-06","report_date":"2026-08-06","primary_document":"ea0300913-8k_biokey.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2108359/000121390026086121/ea0300913-8k_biokey.htm"},"events":[{"id":25681,"run_id":23304,"accession_number":"0001213900-26-086121","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"summary":"The filing discloses the dismissal of Simon \u0026 Edward, LLP as the independent registered public accounting firm and engagement of Kreit \u0026 Chiu CPA LLP effective August 1, 2026. This is a direct auditor change under Item 4.01. The materiality is heightened by the disclosure that the prior auditor's reports contained explanatory paragraphs regarding going-concern doubts for fiscal years 2024 and 2025, and material weaknesses in internal control over financial reporting were identified.","company_name":"BioKey (Cayman), Inc.","ticker":null,"filing_date":"2026-08-06","form":"8-K","submitted_at":null,"items":[{"id":26572,"accession_number":"0001213900-26-086121","item_number":"4.01","item_title":"Changes in Registrant’s Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"The filing discloses the dismissal of Simon \u0026 Edward, LLP as the independent registered public accounting firm and engagement of Kreit \u0026 Chiu CPA LLP effective August 1, 2026. This is a direct auditor change under Item 4.01. The materiality is heightened by the disclosure that the prior auditor's reports contained explanatory paragraphs regarding going-concern doubts for fiscal years 2024 and 2025, and material weaknesses in internal control over financial reporting were identified.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-09T02:22:23.949418+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":26572,"accession_number":"0001213900-26-086121","item_number":"4.01","item_title":"Changes in Registrant’s Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"The filing discloses the dismissal of Simon \u0026 Edward, LLP as the independent registered public accounting firm and engagement of Kreit \u0026 Chiu CPA LLP effective August 1, 2026. This is a direct auditor change under Item 4.01. The materiality is heightened by the disclosure that the prior auditor's reports contained explanatory paragraphs regarding going-concern doubts for fiscal years 2024 and 2025, and material weaknesses in internal control over financial reporting were identified.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-09T02:22:23.949418+00:00","company_name":"BioKey (Cayman), Inc.","ticker":null,"filing_date":"2026-08-06"}]}