Material weakness
Filing comparison
Business First Bancshares, Inc. reported internal control effective again after a material weakness
Material weakness in internal control → Internal control reported effective
The weakness was first reported on 2025-03-07 — 356 days and 1 annual report before this one.
Based on the assessment, management determined that the Company’s internal control over financial reporting was effective as of December 31, 2025. The effectiveness of our internal control over financial reporting as of December 31, 2025 has been audited by Forvis Mazars, LLP, an independent registered public accounting firm, as stated in their report which is included herein. Changes in Internal Control over Financial Reporting There were no significant changes in our internal control over financial reporting (as…
Evidence
- Current state
- effective
- Current state label
- Internal control reported effective
- Direction
- remediated
- Prior filed
- 2025-03-07
- Prior form
- 10-K
- Prior state
- material_weakness
- Prior state label
- Material weakness in internal control
- Remediation stated
- Yes
- Severity
- normal
- Source
- Item 9A internal control conclusion, compared with the prior filing
- Weakness annual reports
- 1
- Weakness days reported
- 356
- Weakness first reported
- 2025-03-07
- 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.