{"url_path":"/sec/bkyi/8-k/2026-07-09/item-4-01","section_key":"item-4-01","section_title":"Item 4.01 **","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-07-09","source_url":"https://www.sec.gov/Archives/edgar/data/1019034/0001437749-26-023211-index.html","accession_number":"0001437749-26-023211","cik":"0001019034","ticker":"BKYI","issuer_name":"BIO KEY INTERNATIONAL INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1019034/0001437749-26-023211-index.html","primary_entity_key":"0001019034","primary_entity_name":"BIO KEY INTERNATIONAL INC"},"word_count":530,"has_tables":true,"body_markdown":"**Item 4.01.**\n **Changes in Registrant**’**s Certifying Accountant.**\n\n \n\nOn July 2, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of BIO-key International, Inc. (the “Company”) approved the engagement of M&K CPAS, PLLC (“M&K”) as the Company’s independent registered public accounting firm and on July 7, 2026, dismissed Bush & Associates CPA LLC (“Bush & Associates”) as the Company’s independent registered public accounting firm.\n\n \n\nBush & Associates was retained to serve as the Company’s independent registered public accounting firm on April 24, 2024. The audit report of Bush & Associates on the Company’s consolidated financial statements as of and for the fiscal years ended December 31, 2024 and December 31, 2025 did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles except that the reports included an explanatory paragraph raising substantial doubt about the Company’s ability to continue as a going concern.\n\n \n\nDuring the Company’s two most recent fiscal years ended December 31, 2024 and 2025, and the subsequent interim period through July 7, 2026, there were (i) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Bush & Associates on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Bush & Associates, would have caused Bush & Associates to make reference thereto in its reports on the Company’s consolidated financial statements for the years ended December 31, 2024 and December 31, 2025, and (ii) no “reportable events” as such term is defined in Item 304(a)(1)(v) of Regulation S-K.\n\n \n\nThe Company has provided Bush & Associates with a copy of the disclosures set forth in this Current Report on Form 8-K and requested that Bush & Associates furnish the Company with a letter addressed to the U.S. Securities and Exchange Commission stating whether or not Bush & Associates agrees with the statements related to Bush & Associates made by the Company in this Current Report on Form 8-K and, if not, stating the respects in which it does not agree. A copy of the response letter from Bush & Associates is filed as Exhibit 16.1 to this Current Report on Form 8-K.\n\n \n\nDuring the Company’s two most recent fiscal years ended December 31, 2024 and December 31, 2025, and the subsequent interim period through July 2, 2026, neither the Company, nor anyone on its behalf, consulted M&K 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 with respect to the consolidated financial statements of the Company, and no written report or oral advice was provided to the Company by M&K that M&K concluded 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 the subject of a “disagreement” (as 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)."}