Material weakness
Filing comparison
CPI AEROSTRUCTURES 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 2025-08-19 — 269 days and 2 annual reports before this one.
Management conducted an evaluation of the effectiveness of internal control over financial reporting based on criteria established in Internal Control- Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”). Based on this evaluation, management concluded that the Company’s internal control over financial reporting was effective at the reasonable assurance level as of March 31, 2026. 18 Changes in Internal Control Over Financial Reporting There were no…
Evidence
- Current state
- effective
- Current state label
- Internal control reported effective
- Direction
- remediated
- Prior filed
- 2025-11-14
- Prior form
- 10-Q
- 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
- 2
- Weakness days reported
- 269
- Weakness first reported
- 2025-08-19
- 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.