Material weakness
Filing comparison
Copa Holdings, S.A. reported internal control effective again after a material weakness
Material weakness in internal control → Internal control reported effective
The weakness was first reported on 2025-04-29 — 303 days and 1 annual report before this one.
Based on this assessment, Management believes that, as of December 31, 2025, the Company’s internal control over financial reporting is effective on those criteria. 70 Table of Contents C. Attestation Report of the Registered Public Accounting Firm The effectiveness of our internal controls over financial reporting as of December 31, 2025, has been audited by Ernst & Young, the independent registered public accounting firm who also audited the Company’s consolidated financial statements. Ernst & Young’s…
Evidence
- Current state
- effective
- Current state label
- Internal control reported effective
- Direction
- remediated
- Prior filed
- 2025-04-29
- Prior form
- 20-F
- 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
- 1
- Weakness days reported
- 303
- Weakness first reported
- 2025-04-29
- 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.