Material weakness
Filing comparison
ACACIA RESEARCH CORP reported internal control effective again after a material weakness
Material weakness in internal control → Internal control reported effective
The weakness was first reported on 2025-03-17 — 360 days and 1 annual report before this one.
Section 404 of the Sarbanes-Oxley Act of 2002 requires any company subject to the reporting requirements of the U.S. securities laws to include in its annual report on Form 10-K an assessment of its and its consolidated subsidiaries’ internal control over financial reporting. To comply with this statute, we are required to issue a statement as to whether or not our internal control over financial reporting is effective; and our independent auditors are required to issue an audit opinion on our internal control…
Evidence
- Current state
- effective
- Current state label
- Internal control reported effective
- Direction
- remediated
- Prior filed
- 2025-03-17
- 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
- 1
- Weakness days reported
- 360
- Weakness first reported
- 2025-03-17
- 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.