Material weakness
Filing comparison
Vivid Seats 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 2022-03-15 — 1458 days and 5 annual reports before this one.
GAAP. Management has evaluated, with the participation of our principal executive and principal financial officers, the effectiveness of our internal control over financial reporting as of December 31, 2025 based on the framework in Internal Control-Integrated Framework (2013), issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on such evaluation, management concluded that our internal control over financial reporting was effective as of December 31, 2025. Changes in Internal…
Evidence
- Current state
- effective
- Current state label
- Internal control reported effective
- Direction
- remediated
- Prior filed
- 2025-03-12
- 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
- 5
- Weakness days reported
- 1458
- Weakness first reported
- 2022-03-15
- 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.