Legal & controls
Item 3 and Item 9A as filed · every verdict is the registrant’s own sentence, printed below it · a filing that fails an extraction gate reads “not extracted”
| Fiscal year | Filed | Item 3 | ICFR | disclosure controls | material weakness | Filing |
|---|---|---|---|---|---|---|
| 2025-12-31 | 2026-02-13 | in the notes | effective | effective | none in Item 9A | EDGAR |
Item 3 · See Note 9 - Commitments and Contingencies to our accompanying consolidated financial statements for a description of our legal proceedings. Item 9A · ICFR · Based on its assessment, management has concluded that Consensus’ internal control over financial reporting was effective as of December 31, 2025. Item 9A · disclosure controls · Our CEO and CFO concluded that, as of December 31, 2025, our disclosure controls and procedures were effective, at a reasonable assurance level. | ||||||
| 2024-12-31 | 2025-02-20 | in the notes | effective | effective | none in Item 9A | EDGAR |
Item 3 · See Note 10 - Commitments and Contingencies to our accompanying consolidated financial statements for a description of our legal proceedings. Item 9A · ICFR · Based on its assessment, management has concluded that Consensus’ internal control over financial reporting was effective as of December 31, 2024. Item 9A · disclosure controls · Our CEO and CFO concluded that, as of December 31, 2024, our disclosure controls and procedures were effective, at a reasonable assurance level. | ||||||
| 2023-12-31 | 2024-02-28 | in the notes | effective | effective | remediated (prior year) | EDGAR |
Item 3 · See Note 11 - Commitments and Contingencies to our accompanying consolidated financial statements for a description of our legal proceedings. Item 9A · ICFR · Based on its assessment, management has concluded that Consensus’ internal control over financial reporting was effective as of December 31, 2023. Item 9A · disclosure controls · Our CEO and CFO concluded that, as of December 31, 2023, our disclosure controls and procedures were effective, at a reasonable assurance level. Item 9A · material weakness · Remediation of Material Weaknesses As reported in the Company’s form 10-Q for the quarter ended September 30, 2023 and Annual Report on Form 10-K dated March 31, 2023 for the year ended December 31, 2022, we previously identified material weaknesses in our internal control over financial reporting due to design deficiencies involving (i) entity-level controls impacting the control environment and the effective monitoring of controls to prevent or detect material misstatements to the consolidated financial statements (ii) revenue recognition accounting policies and documentation of management review controls over transactions and analysis supporting revenue recognition and the allowance for bad debt (iii) complete and timely preparation and review of technical accounting documentation relating to significant unusual transactions (iv) timeliness of balance sheet account reconciliations and (v.i) User access and segregation of duties related to systems that track employee related costs and (v.ii) evidence of managements review over completeness and accuracy of underlying data used in the operation of certain internal controls that support employee related costs and internally develope… | ||||||
| 2022-12-31 | 2023-03-31 | in the notes | NOT effective | NOT effective | disclosed | EDGAR |
Item 3 · See Note 11 - Commitments and Contingencies to our accompanying consolidated financial statements for a description of our legal proceedings. Item 9A · ICFR · As a result of the material weaknesses in internal control over financial reporting described below, management concluded that the Company’s internal control over financial reporting was not effective as of December 31, 2022. Item 9A · disclosure controls · Our CEO and CFO concluded that, as of December 31, 2022, our disclosure controls and procedures were not effective as of such date due to material weaknesses in internal control over financial reporting, described below. | ||||||
| 2021-12-31 | 2022-04-15 | in the notes | not extracted | NOT effective | disclosed | EDGAR |
Item 3 · See Note 11, “Commitments and Contingencies”, to our accompanying consolidated financial statements for a description of our legal proceedings. Item 9A · disclosure controls · Based on this evaluation, our principal executive officer and principal financial officer have concluded that our disclosure controls and procedures were not effective as of the end of the period covered by this report due to a material weakness in internal control over financial reporting, described below. | ||||||
5 of 5 annual reports on record have their filing text cached on this host; the rest are listed with their EDGAR link and no extraction, because this surface never fetches from SEC on a page load.
- Item 3 and Item 9A are located in the filing HTML already cached on this host and read with the same line-anchored item matcher and largest-gap body disambiguation the filing-narrative pass uses for Item 1A and Item 7 — no fetch, no model, no summarization.
- A heading is accepted as a section only when it is not a table-of-contents row (a trailing page number), not a quoted reference in prose, and names its own section; the span must then clear a per-item length band and carry readable text after the heading. Anything that fails a gate is served as 'not extracted' with the reason — never as a default value.
- An effectiveness conclusion is read only from a sentence that names its own control set (disclosure controls and procedures, or internal control over financial reporting) and states an outcome. Conditional sentences — the standard limitations paragraph and forward-looking remediation language — are excluded, because they are hypotheses rather than conclusions.
- When a filing's own sentences disagree — an effective conclusion beside an unremediated material-weakness disclosure, or two conclusions of opposite sign — no verdict is asserted. A wrong 'controls were effective' reading is worse than no reading.
- Every verdict is shown beside the verbatim sentence it was read from. The excerpt is the filing's own words, capped at 1,200 characters; the filing itself is one link away.