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LIQUIDMETAL TECHNOLOGIES INC

For the period ended Dec 31, 2023. Filed Mar 12, 2024.

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A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.

FY2023 · Filed Mar 12, 2024

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Item 14. Principal Accounting Fees and Services

Item****14. Principal Accountant Fees and Services**

Audit****Fees for 2023 and 2022

The following table summarizes the aggregate fees billed to us by BF Borgers CPA, PC, our principal accounts, for professional services during the years ended December 31, 2023 and December 31, 2022:

Fees20232022
Audit Fees (1)$77,000$70,600
All Other Fees--
Total Fees$77,000$70,600

(1)* *Audit Fees.

Fees for audit services billed in 2023 and 2022 consisted of:

•Progress billings for the audits of the Company’s financial statements for 2022 and 2023; and
•Review of the Company’s quarterly financial statements for 2023.

Board****of Director Pre-Approval Policies

Our board of directors pre-approves all audit and permissible non-audit services provided by our independent public accountants on a case-by-case basis. Our board of directors approved 100% of the services performed by and BF Borgers CPA, PC in 2023 and 2022 and no non-audit related services were provided by BF Borgers CPA, PC in either of 2023 or 2022.

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