●  APA Corp · FY 2026 Q1 

Controls & Procedures

Management has concluded that its disclosure controls and procedures are effective, ensuring required financial information is accurately recorded and communicated timely for decision-making. Furthermore, the company reported no material weaknesses or significant deficiencies were identified within its internal controls over financial reporting during the period ending March 31, 2026. This assessment confirms stability in the design and operation of their core financial governance systems.

APA L1 Synthesis
●  SYMBOLOGY.ONLINE l1 SYNTHESIS 

Apa Corp Controls & Procedures Synthesis

Summary of Disclosure and Internal Controls Over Financial Reporting (ICFR)

Management's Assessment of Disclosure Controls

The Company’s principal executive officer and chief financial officer evaluated its disclosure controls and procedures as of March 31, 2026.

Conclusion on Effectiveness
  • Strength: Management concluded that the Company's disclosure controls and procedures were effective. These controls are designed to ensure that required information is accurately recorded, processed, summarized, reported within specified timeframes, and communicated timely to management for decision-making.
  • Review Process: The Company maintains a periodic review of its disclosure controls, which includes assessing compliance with various laws and regulations both domestically and internationally.

Internal Control Over Financial Reporting (ICFR) Status

The report provides specific information regarding changes and identified deficiencies in the ICFR during the reporting period.

Material Weaknesses and Significant Deficiencies
  • Observation: The provided text does not identify any material weaknesses or significant deficiencies within the Company's internal controls over financial reporting as of March 31, 2026.
Changes to Internal Controls
  • Finding (Noteworthy): There were no changes in the Company’s internal control over financial reporting during the quarter ended March 31, 2026, that are reasonably likely to materially affect the ICFR.

Remediation and Control Enhancements

The document outlines the general commitment to continuous improvement but does not detail specific actions taken for current deficiencies.

General Improvement Efforts
  • Commitment: The Company states it makes modifications to improve the design and effectiveness of its disclosure controls, and may take corrective action if reviews identify weaknesses.
  • New/Remediation Actions (Noteworthy): No specific new controls or remediation efforts were detailed in this filing for any identified issues during the reporting period.