Item 4.01. Changes in Registrant's Certifying Accountant
On December 15, 2021, the Audit Committee of the Board of Directors (the
"Board") of Liquidmetal Technologies, Inc. (the "Company") approved the
engagement of BF Borgers CPA, PC ("BF Borgers") as the independent registered
public accounting firm for its fiscal year ending December 31, 2021. The
engagement was effective on December 16, 2021, the date on which the Company
transmitted the executed engagement letter to BF Borgers. Accordingly,
SingerLewak LLP ("SingerLewak"), who had served as the Company's independent
registered public accounting firm since 2011, was dismissed as the Company's
independent registered public accounting firm as of December 15, 2021 by the
Audit Committee of the Board of Directors.
During the Company's fiscal years ended December 31, 2020 and 2019, and for the
subsequent interim period through the date of filing this Current Report on Form
8-K, there were no: (i) disagreements (as such term is defined in Item
304(a)(1)(iv) of Regulation S-K and the related instructions) with SingerLewak
on any matter of accounting principles or practices, financial statement
disclosures or auditing scope or procedures, which disagreements if not resolved
to SingerLewak's satisfaction would have caused SingerLewak to make reference to
the subject matter of the disagreement in connection with its report or (ii)
reportable events as defined in Item 304(a)(1)(v) of Regulation S-K under the
Exchange Act.
During the Company's fiscal years ended December 31, 2020 and 2019, and for the
subsequent interim period through the date of filing this Current Report on Form
8-K, neither the Company nor anyone on behalf of the Company consulted with BF
Borgers regarding either: (i) the application of accounting principles to a
specified transaction, either completed or proposed; or the type of audit
opinion that might be rendered on the Company's financial statements, or (ii)
any matter that was either the subject of a disagreement as described in Item
304(a)(1)(iv) of Regulation S-K or a reportable event within the meaning of Item
304(a)(1)(v) of Regulation S-K.
SingerLewak's audit report on the Company's consolidated financial statements as
of and for the years ended December 31, 2020 and 2019, contained no adverse
opinion or disclaimer of opinion, nor were they modified as to uncertainty,
audit scope, or accounting principles.
The Company provided SingerLewak with a copy of the disclosures the Company is
making in this Current Report on Form 8-K prior to its filing with the U.S.
Securities and Exchange Commission (the "SEC") and requested that SingerLewak
furnish a letter to the SEC stating whether or not it agrees with the statements
made by the Company in response to Item 304(a) of Regulation S-K. A copy of that
letter, dated December 21, 2021, is filed as Exhibit 16.1 to this Current Report
on Form 8-K.
Item 9.01. Financial Statements and Exhibits
(d) Exhibits
Exhibit Number Description
16.1 Letter of SingerLewak LLP, dated December 21, 2021.
104 Cover Page Interactive Data File (embedded within the Inline XBRL document)
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