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Electronic Servitor Publication Network, Inc.: material weakness open at least 2,128 days

By Russell Tomoum, Ctrl Worx™. Built from its own SEC filings. How the Clock works.

Electronic Servitor Publication Network, Inc. reported ineffective internal control over financial reporting because of a material weakness in 6 filings since Mar 30, 2021. It stated one or more material weaknesses in 1 more SEC filing that gave no conclusion on whether that control is effective. The latest was its 10-K for the period ended Dec 31, 2025.

Checked against SEC EDGAR: Oct 29, 2026 · Entry #11336

Causes the company named

Financial close and reporting · 7Segregation of duties · 7Accounting expertise and resources · 1Entity-level and governance · 1

Failure to invest in personnel and systems, ineffective review of financial information and cut-off, lack of segregation of duties, and no developed control environment or risk assessment.

What the latest filing says

with generally accepted accounting principles, due to the material weaknesses set forth below. The following is a summary of our material weaknesses as of December 31, 2025: Lack of Thorough Controls and Segregation of Duties The Company has not designed nor maintained effective controls over review of financial information, including cut-off, and there is also a lack of segregation of duties with regard to key treasury and accounting functions. These items contribute to a material weakness in internal control over financial reporting. The Company needs to develop an appropriate control environment, perform a risk assessment, develop control activities, and information, as well as monitoring activities, which we hope to implement over the next 12 months. This annual report does not include an attestation report of the Company’s registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by the Company’s registered public accounting firm pursuant to rules of the Securities and Exchange Commission that [...]

From the controls section of the 10-K filed Jul 6, 2026. Read the full filing on SEC EDGAR.

Company response: Electronic Servitor Publication Network, Inc. can send a statement or a link to its remediation update to russell@ctrlworx.com. We post it here, unedited and dated.

Filings

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Based on public SEC filings. Causes are grouped into standard categories by Ctrl Worx. The filings are the authority. Ctrl Worx is not affiliated with Electronic Servitor Publication Network, Inc. or the SEC. Not investment advice. Why you can rely on the Watch List.