{"filing":{"accession_number":"0001437749-26-021986","cik":"0001141240","ticker":"LQMT","company_name":"LIQUIDMETAL TECHNOLOGIES INC","form":"8-K","filing_date":"2026-06-29","report_date":null,"primary_document":"lqmt20260626_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1141240/000143774926021986/lqmt20260626_8k.htm"},"events":[{"id":14610,"run_id":13019,"accession_number":"0001437749-26-021986","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"summary":"The Company dismissed BCRG as its independent registered public accounting firm and appointed Simon \u0026 Edward LLP as the new auditor, effective June 26, 2026, following S\u0026E's acquisition of BCRG's attest business. This is a classic auditor change disclosed under Item 4.01, with no adverse opinions, disagreements, or reportable events noted, indicating a routine transition driven by the acquisition rather than accounting or audit concerns.","company_name":"LIQUIDMETAL TECHNOLOGIES INC","ticker":"LQMT","filing_date":"2026-06-29","form":"8-K","submitted_at":null,"items":[{"id":12090,"accession_number":"0001437749-26-021986","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 Company dismissed BCRG as its independent registered public accounting firm and appointed Simon \u0026 Edward LLP as the new auditor, effective June 26, 2026, following S\u0026E's acquisition of BCRG's attest business. This is a classic auditor change disclosed under Item 4.01, with no adverse opinions, disagreements, or reportable events noted, indicating a routine transition driven by the acquisition rather than accounting or audit concerns.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-29T20:07:48.312500+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":12090,"accession_number":"0001437749-26-021986","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 Company dismissed BCRG as its independent registered public accounting firm and appointed Simon \u0026 Edward LLP as the new auditor, effective June 26, 2026, following S\u0026E's acquisition of BCRG's attest business. This is a classic auditor change disclosed under Item 4.01, with no adverse opinions, disagreements, or reportable events noted, indicating a routine transition driven by the acquisition rather than accounting or audit concerns.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-29T20:07:48.312500+00:00","company_name":"LIQUIDMETAL TECHNOLOGIES INC","ticker":"LQMT","filing_date":"2026-06-29"}]}