Company: UHG
Filing Date: 2025-03-14
Form Type: 10-K
Source: 0001830188-25-000012
Chunk: 24

Company: United Homes Group, Inc.
Filing Date: 2025-03-14
Form: 10-K
Item: Item 9A
Chunk 24
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 Related Party Transactions Committee. As part of its assessment of the effectiveness of its internal control over financial reporting as of December 31, 2024, management has performed adequate testing to conclude that the material weaknesses identified above have been remediated as of December 31, 2024. 

Management has taken the following actions to remediate these material weaknesses:

•reviewed and enhanced ITGCs over information systems relevant to financial reporting, including privileged access and segregation of duties;

•realigned existing personnel and added both internal and external personnel to strengthen management’s review and documentation over internal control over financial reporting;

•implemented a more thorough second level review process over the tax provision;

•ensured timely execution of related party transactions upon approval from the Related Party Transactions Committee; and

•enhanced the adoption of the COSO framework in order to develop and deploy control activities and assess the effectiveness of internal controls over financial reporting.

These remediation actions have been in place for a sufficient period of time, and management has performed adequate testing to conclude that each of the previously-identified material weaknesses have been remediated as of December 31, 2024.

This Annual Report on Form 10-K does not include an attestation report of internal controls from UHG’s independent registered public accounting firm due to UHG’s status as an emerging growth company under the JOBS Act.

Changes in Internal Control over Financial Reporting

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Except for the remediation efforts described above, no other change in UHG’s internal control over financial reporting (as defined by Rules 13a015(f) and 15d-15(f) under the Exchange Act) occurred during the quarter ended December 31, 2024, that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.