Company: SFNC
Filing Date: 2025-02-27
Form Type: 10-K
Source: 0001628280-25-008639
Chunk: 4

Company: SIMMONS FIRST NATIONAL CORP
Filing Date: 2025-02-27
Form: 10-K
Item: Item 8
Chunk 4
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ITEM 8.  CONSOLIDATED FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

INDEX

Management’s Report on Internal Control Over Financial Reporting70Report of Independent Registered Public Accounting Firm (PCAOB ID 686) Report on Internal Control Over Financial Reporting71Report on Consolidated Financial Statements72Consolidated Balance Sheets, December 31, 2024 and 202374Consolidated Statements of Income, Years Ended December 31, 2024, 2023 and 202275Consolidated Statements of Comprehensive Income, Years Ended December 31, 2024, 2023 and 202276Consolidated Statements of Cash Flows, Years Ended December 31, 2024, 2023 and 202277Consolidated Statements of Stockholders’ Equity, Years Ended December 31, 2024, 2023 and 202278Notes to Consolidated Financial Statements, December 31, 2024, 2023 and 202279

69

Management’s Report on Internal Control Over Financial Reporting

The management of Simmons First National Corporation (the “Company”) is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rule 13a-15(f) under the Securities Exchange Act of 1934, as amended. The Company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation and fair presentation of the Company’s financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America.

Because of inherent limitations, internal controls over financial reporting may not prevent or detect misstatements. Accordingly, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation.

Management assessed the effectiveness of the Company’s internal control over financial reporting as of December 31, 2024. In making this assessment, management used the criteria set forth in Internal Control – Integrated Framework (2013 edition) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Based on this assessment, management has determined that the Company’s internal control over financial reporting as of December 31, 2024 is effective based on the specified criteria.

Forvis Mazars, LLP, the independent registered public accounting firm that audited the consolidated financial statements of the Company included in this Annual Report on Form 10-K, has issued an audit report on the effectiveness of the Company’s internal control over financial reporting as of December 31,