{"filing":{"accession_number":"0001437749-26-023211","cik":"0001019034","ticker":"BKYI","company_name":"BIO KEY INTERNATIONAL INC","form":"8-K","filing_date":"2026-07-09","report_date":null,"primary_document":"bkyi20260706_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1019034/000143774926023211/bkyi20260706_8k.htm"},"events":[{"id":16892,"run_id":15116,"accession_number":"0001437749-26-023211","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"The filing discloses a change in the Company's independent registered public accounting firm: dismissal of Bush \u0026 Associates CPA LLC on July 7, 2026, and engagement of M\u0026K CPAS, PLLC on July 2, 2026. This is a classic auditor change under Item 4.01. The materiality is heightened by the fact that Bush \u0026 Associates' audit reports included an explanatory paragraph raising substantial doubt about the Company's ability to continue as a going concern, making the auditor transition significant to investors.","company_name":"BIO KEY INTERNATIONAL INC","ticker":"BKYI","filing_date":"2026-07-09","form":"8-K","submitted_at":null,"items":[{"id":15129,"accession_number":"0001437749-26-023211","item_number":"4.01","item_title":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The filing discloses a change in the Company's independent registered public accounting firm: dismissal of Bush \u0026 Associates CPA LLC on July 7, 2026, and engagement of M\u0026K CPAS, PLLC on July 2, 2026. This is a classic auditor change under Item 4.01. The materiality is heightened by the fact that Bush \u0026 Associates' audit reports included an explanatory paragraph raising substantial doubt about the Company's ability to continue as a going concern, making the auditor transition significant to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-10T10:49:39.594126+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":15129,"accession_number":"0001437749-26-023211","item_number":"4.01","item_title":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The filing discloses a change in the Company's independent registered public accounting firm: dismissal of Bush \u0026 Associates CPA LLC on July 7, 2026, and engagement of M\u0026K CPAS, PLLC on July 2, 2026. This is a classic auditor change under Item 4.01. The materiality is heightened by the fact that Bush \u0026 Associates' audit reports included an explanatory paragraph raising substantial doubt about the Company's ability to continue as a going concern, making the auditor transition significant to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-10T10:49:39.594126+00:00","company_name":"BIO KEY INTERNATIONAL INC","ticker":"BKYI","filing_date":"2026-07-09"}]}