Company: FOACW
Filing Date: 2025-05-23
Form Type: 10-Q/A
Source: 0001828937-25-000044
Chunk: 3

Company: Finance of America Companies Inc.
Filing Date: 2025-05-23
Form: 10-Q/A
Chunk 3
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 Officer, as required by Sections 302 and 906 of the Sarbanes-Oxley Act of 2002, filed as Exhibits 31.1, 31.2, 32.1, and 32.2.

Except as described above and in Note 1 - Organization and Description of Business in the Notes to Condensed Consolidated Financial Statements in this Form 10-Q/A, this Amended 10-Q does not amend, update, or change any other items or disclosures in the Original 10-Q and does not purport to reflect any information or events subsequent to the filing thereof. As such, this Amended 10-Q speaks only as of the date the Original 10-Q was filed, and we have not undertaken herein to amend, supplement, or update any information contained in the Original 10-Q to give effect to any subsequent events. Accordingly, this Amended 10-Q should be read in conjunction with our filings made with the SEC subsequent to the filing of the Original 10-Q.

For the year-ended December 31, 2024, the Company amended our Annual Report on Form 10-K/A, filed with the SEC on May 20, 2025. Concurrently with the filing of this Amended 10-Q, the Company is filing an amendment to its Quarterly Report on Form 10-Q for the quarter ended June 30, 2024.

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#### Internal Control Considerations
As a result of the information described above, the Company’s management has identified a material weakness in the Company’s internal control over financial reporting and concluded that its internal control over financial reporting and disclosure controls and procedures were ineffective for the quarter ended September 30, 2024. Refer to Part I, Item 4. Controls and Procedures for further information.

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| Finance of America Companies Inc. 
 Quarterly Report on Form 10-Q     
 Table of Contents                 |

|            |     |                                                                                       |     | Page |
|            |     | PART I - Financial Information                                                        |     |      |
| Item 1.    |     | Financial Statements                                                                  |     |    8 |
| Item 2.    |     | Management’s Discussion and Analysis of Financial Condition and Results of Operations |     |   61 |
| Item 3.    |     | Quantitative and Qualitative Disclosures About Market Risk                            |     |   90 |
| Item 4.    |     | Controls and Procedures                                                               |     |