Material weakness
high
Filing comparison
Linkage Global Inc reported a material weakness in internal control
Internal control reported effective → Material weakness in internal control
In making this assessment, our management used the criteria established in Internal Control - Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) (2013). Based on that evaluation, our management concludes that our internal control over financial reporting was not effective as of September 30, 2025, due to the material weaknesses identified by us and our independent registered accounting firm, as described above. Attestation Report of the Registered Public…
Evidence
- Current state
- material_weakness
- Current state label
- Material weakness in internal control
- Direction
- newly reported
- Prior filed
- 2025-01-27
- Prior form
- 20-F
- Prior state
- effective
- Prior state label
- Internal control reported effective
- Remediation stated
- Yes
- Severity
- high
- Source
- Item 9A internal control conclusion, compared with the prior filing
- 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.