Company: TRUE
Filing Date: 2025-02-21
Form Type: 10-K/A
Source: 0001327318-25-000010
Chunk: 4

Company: TrueCar, Inc.
Filing Date: 2025-02-21
Form: 10-K/A
Chunk 4
---
 accepted accounting principles. Management conducted an evaluation of the effectiveness of our internal control over financial reporting based on the criteria described in Internal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on this evaluation, management has concluded that, as of December 31, 2024, our internal control over financial reporting was effective.

The effectiveness of our internal control over financial reporting as of December 31, 2024 has been audited by PricewaterhouseCoopers LLP, an independent registered public accounting firm, as stated in their report that is included herein.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over financial reporting identified in management’s evaluation pursuant to Rules 13a-15(d) or 15d-15(d) under the Exchange Act during the fourth quarter of 2024 that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Limitations on Effectiveness of Disclosure Controls and Procedures and Internal Controls over Financial Reporting

In designing and evaluating the disclosure controls and procedures and internal control over financial reporting, management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives. In addition, the design of disclosure controls and procedures and internal control over financial reporting must reflect the fact that there are resource constraints and that management is required to apply judgment in evaluating the benefits of possible controls and procedures relative to their costs.

# PART IV

## Item 15. Exhibits and Financial Statement Schedules
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(a) The following documents are filed as part of this Amendment No. 1:

1. Financial Statements:

| Index:                                                                                                                 
 Report of Independent Registered Public Accounting Firm(PCAOB ID238)                                                   
 Consolidated Balance Consolidated Balance Sheets at December 31, 2024 and December 31, 2023                            
 Consolidated Statements of Comprehensive Loss for each of the years in the three-year period ended December 31, 2024   |     | F-1 
 F-2 
 F-4 
 F-5 |
|:-----------------------------------------------------------------------------------------------------------------------|:----|:----|
| Consolidated Statements of Stockholders’ Equity for each of the years in the three-year period ended December 31, 2024 |     | F-6 |
| Consolidated Statements of Cash Flows for each of the years in the three-year period ended December 31