Material weakness
Filing comparison
Ferrovial SE reported internal control effective again after a material weakness
Material weakness in internal control → Internal control reported effective
The weakness was first reported on 2025-02-28 — 362 days and 1 annual report before this one.
Controls and Procedures —D. Changes in Internal Control Over Financial Reporting”. While we have concluded in our assessment of the effectiveness of our internal control over financial reporting as of December 31, 2025 that our internal control over financial reporting is effective, we cannot provide assurance that any testing by us conducted in connection with Section 404 of the SOX Act, or any testing by our independent registered public accounting firm, may reveal in the future additional deficiencies in our…
Evidence
- Current state
- effective
- Current state label
- Internal control reported effective
- Direction
- remediated
- Prior filed
- 2025-02-28
- 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
- 362
- Weakness first reported
- 2025-02-28
- 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.