LIQUIDMETAL TECHNOLOGIES INC
For the period ended Dec 31, 2024. Filed Mar 13, 2025.
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FY2024 · Filed Mar 13, 2025
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Item 14. Principal Accounting Fees and Services
Item 14. Principal Accountant Fees and Services
Change in Registrant’s Certifying Accountant.
| ● | 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. |
| ● | On October 31, 2024, Liquidmetal Technologies, Inc. (the “Company”) determined that M&K CPAs, PLLC (“M&K”) would no longer serve as the Company’s independent registered public accounting firm and would be dismissed effective as of October 31, 2024. The decision to change independent registered public accounting firms was approved by the Board of Directors of the Company on October 31, 2024. |
| ● | On October 31, 2024, the Board of the Company ratified the appointment of BCRG Group (“BCRG”) as its new independent registered public accounting firm to audit and review the Company’s financial statements. |
Audit Fees for 2024 and 2023
The following table summarizes the aggregate fees billed to us by BCRG Group, our current auditor, for professional services during the years ended December 31, 2024 and December 31, 2023:
| Fees | 2024 | 2023 |
|---|---|---|
| Audit Fees (1) - Reaudit | $16,000 | $25,000 |
| All Other Fees | - | - |
| Total Fees | $16,000 | $25,000 |
The following table summarizes the aggregate fees billed to us by M&K, our previous auditor, for professional services during the year ended December 31, 2024:
| Fees | 2024 |
|---|---|
| Audit Fees (1) | $96,500 |
| All Other Fees | - |
| Total Fees | $96,500 |
The following table summarizes the aggregate fees billed to us by BF Borgers CPA, PC, our previous auditor, for professional services during the year ended December 31, 2023:
| Fees | 2023 |
|---|---|
| Audit Fees (1) | $77,000 |
| All Other Fees | - |
| Total Fees | $77,000 |
(1)* Audit Fees.*
Fees for audit services billed in 2024 and 2023 consisted of:
| • | Progress billings for the audits of the Company’s financial statements; and |
| • | Review of the Company’s quarterly financial statements. |
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 BCRG Group for 2024 and 2023.
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