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.
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…
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.