Material weakness
Filing comparison
UNITED BANCORP INC /OH/ reported internal control effective again after a material weakness
Material weakness in internal control → Internal control reported effective
The weakness was first reported on 2025-03-14 — 369 days and 1 annual report before this one.
Based on the evaluation under Internal Control – Integrated Framework, management concluded that the Company’s internal control over financial reporting was effective as of December 31, 2025. This annual report does not include an attestation report of the Company’s registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by the Company’s independent registered public accounting firm. There was no change in the Company’s internal…
Evidence
- Current state
- effective
- Current state label
- Internal control reported effective
- Direction
- remediated
- Prior filed
- 2025-03-14
- 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
- 369
- Weakness first reported
- 2025-03-14
- 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.