Filing Signals

Source: SEC EDGAR Compiled 2026-11-14 10:32 UTC 23 automated checks passing

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INSULET CORP

CIK 1145197 PODD·Medical Instruments · All EDGAR filings ↗

Progression

  1. Material weakness 10-K
  2. Auditor change 8-K/A +6d
  3. SEC comment letter UPLOAD +211d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

SEC comment letter SEC correspondence

SEC staff questioned INSULET CORP's accounting for segment reporting

Letter dated 2026-03-17; published on EDGAR 2026-09-23 — the SEC releases comment letters only after the review closes.

Evidence
Cited sections
Note 3. Segment and Geographic Data, page 53
Direction
staff to company
Letter dated
2026-03-17
Published on edgar
2026-09-23
Reviewing
INSULET CORP Form 10-K for Fiscal Year Ended December 31, 2025 Filed February 18, 2026 File No. 001-33462 Dear Flavia Pease: We have reviewed your filing and ha
Source
SEC staff comment letter (UPLOAD)
Topics
Segment reporting
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.

Source filing ↗

Auditor change SEC item code

INSULET CORP reported a change in its independent accounting firm

The company dismissed the auditor. No disagreements disclosed.

Evidence
Direction
dismissed
Direction label
The company dismissed the auditor
Disagreements disclosed
No
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Severity
normal
Source
SEC 8-K item code
Why
The company's independent registered accounting firm changed.

Source filing ↗

Material weakness Filing comparison

INSULET CORP reported internal control effective again after a material weakness

Material weakness in internal control → Internal control reported effective

The weakness was first reported on 2024-02-23 — 726 days and 2 annual reports before this one.

Also in our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in the 2013 Internal Control—Integrated Framework issued by COSO. Basis for opinions The Company’s management is responsible for these consolidated financial statements, for maintaining effective internal control over financial reporting, and for its assessment of the effectiveness of internal control over financial reporting, included in…
Evidence
Current state
effective
Current state label
Internal control reported effective
Direction
remediated
Prior filed
2025-02-21
Prior form
10-K
Prior state
material_weakness
Prior state label
Material weakness in internal control
Remediation stated
No
Severity
normal
Source
Item 9A internal control conclusion, compared with the prior filing
Weakness annual reports
2
Weakness days reported
726
Weakness first reported
2024-02-23
Why
The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears.

Source filing ↗ Prior filing ↗

Accounting standard newly cited Filing comparison

INSULET CORP cited accounting standard ASU 2023-09 for the first time in this filing series

Recently Adopted Accounting Standards Income Taxes—The Company adopted Accounting Standards Update (“ASU”) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, during the fourth quarter of 2025, and applied the amendments prospectively. ASU 2023-09 requires additional annual income tax disclosures, including standardized categories for the effective tax rate reconciliation…
Evidence
Adopted
2023-09
Contexts
Recently Adopted Accounting Standards Income Taxes—The Company adopted Accounting Standards Update (“ASU”) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, during the fourth quarter of 2025, and applied the amendments prospectively. ASU 2023-09 requires additional annual income tax disclosures, including standardized categories for the effective tax rate reconciliation…
New standards
2023-09, 2025-05, 2025-06, 2025-09, 2025-10, 2025-11, 2025-12
Prior filed
2025-02-21
Prior form
10-K
Restates existing policy
No
Source
accounting standards update (ASU) reference comparison
Why
An accounting standard (ASU) appears in this filing that did not appear in the previous comparable one, in a sentence describing it as adopted. That is a change in what the company discloses, which is not always a change of policy in the current period: the filing may state an adoption date years earlier.

Source filing ↗ Prior filing ↗