Liquidmetal Technologies : Change in Certifying Accountants - Form 8-K

Item 4.01. Change in Registrant's Certifying Accountant.

As previously reported on the Current Report on Form 8-K filed with the Securities and Exchange Commission on May 7, 2024, by Liquidmetal Technologies, Inc. (the "Company") dismissed BF Borgers CPA PC as its independent registered public accounting firm effective May 3, 2024.

On May 8, 2024, following approval by the Board of Directors of the Company, the Company engaged M&K CPAs, PLLC ("M&K") as the Company's new independent registered public accounting firm for the Company's fiscal year ended December 31, 2024.

During the fiscal years ended December 31, 2023 and 2022, and the subsequent interim period through May 8, 2024, neither the Company, nor any party on behalf of the Company, consulted with M&K with respect to either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of the audit opinion that might be rendered with respect to the Company's consolidated financial statements, and no written report or oral advice was provided to the Company by M&K that was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue, or (ii) any matter that was subject to any disagreement (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).