Fortrea Holdings Inc.

CIK 1965040 FTRE·Services · All EDGAR filings ↗

Progression

2026-02-26 Material weakness 10-K
2026-06-26 Finance chief departure 8-K +120d

Refine

An amendment is grouped with the report it amends; every 12b-25 notice is one group

Finance chief departure elevated Filing comparison 2026-09-10

Fortrea Holdings Inc.'s Chief Financial Officer departed, replaced on an interim basis

Evidence

Interim only: Yes
Item code: 5.02
Item title: Departure of Directors or Certain Officers
Role: Chief Financial Officer
Severity: elevated
Source: SEC 8-K item code
Successor named: No
Why: The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.

Source filing ↗

Finance chief departure elevated Filing comparison 2026-07-14

Fortrea Holdings Inc.'s Chief Accounting Officer departed, replaced on an interim basis

Evidence

Interim only: Yes
Item code: 5.02
Item title: Departure of Directors or Certain Officers
Role: Chief Accounting Officer
Severity: elevated
Source: SEC 8-K item code
Successor named: No
Why: The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.

Source filing ↗

Finance chief departure elevated Filing comparison 2026-06-26

Fortrea Holdings Inc.'s Chief Financial Officer departed, replaced on an interim basis

Evidence

Interim only: Yes
Item code: 5.02
Item title: Departure of Directors or Certain Officers
Role: Chief Financial Officer
Severity: elevated
Source: SEC 8-K item code
Successor named: No
Why: The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.

Source filing ↗

Material weakness Filing comparison 2026-02-26

Fortrea Holdings 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 2025-03-03 — 360 days and 1 annual report before this one.

Management conducted this assessment of the effectiveness of internal control over financial reporting based on the criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework). Based on this evaluation and the criteria established in Internal Control-Integrated Framework, management concluded that our internal control over financial reporting was effective as of December 31, 2025, based on the specified criteria. 120…

Evidence

Current state: effective
Current state label: Internal control reported effective
Direction: remediated
Prior filed: 2025-03-03
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: 1
Weakness days reported: 360
Weakness first reported: 2025-03-03
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.

Source filing ↗ Prior filing ↗

Accounting standard newly cited Filing comparison 2026-02-26

Fortrea Holdings Inc. cited accounting standard ASU 2023-09 for the first time in this filing series

… me tax expense (benefit) $ 3.2 $ (3.5) $ 1.2 104 Table of Contents FORTREA HOLDINGS INC NOTES TO CONSOLIDATED AND COMBINED FINANCIAL STATEMENTS (in millions, except per share data) Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures, cash paid for income taxes, net of refunds, by jurisdiction are as follows: Years Ended December 31, 2025 2024 2023 U.

Evidence

Adopted: 2023-09
Contexts: … me tax expense (benefit) $ 3.2 $ (3.5) $ 1.2 104 Table of Contents FORTREA HOLDINGS INC NOTES TO CONSOLIDATED AND COMBINED FINANCIAL STATEMENTS (in millions, except per share data) Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures, cash paid for income taxes, net of refunds, by jurisdiction are as follows: Years Ended December 31, 2025 2024 2023 U.
New standards: 2023-09, 2025-06, 2025-10
Prior filed: 2025-03-03
Prior form: 10-K
Restates existing policy: No
Source: accounting standards update (ASU) reference comparison
Why: 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.

Source filing ↗ Prior filing ↗