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Birdie Win Corp (BRWC): material weakness open 1,824 days

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

Birdie Win Corp reported ineffective internal control over financial reporting because of a material weakness in 20 filings since Nov 26, 2021. The latest was its 10-K for the period ended Jul 31, 2026.

Checked against SEC EDGAR: Oct 29, 2026 · Entry #12231

Causes the company named

Segregation of duties · 20Entity-level and governance · 20Financial close and reporting · 19Accounting expertise and resources · 6

Lack of audit committee oversight, inadequate segregation of duties, insufficient accounting policies, and insufficient internal audit resources.

What the latest filing says

The matters involving internal controls and procedures that our management considered to be material weaknesses under the standards of the Public Company Accounting Oversight Board were: (1) lack of a functioning audit committee due to a lack of a majority of independent members and a lack of a majority of outside directors on our board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures; (2) inadequate segregation of duties and effective risk assessment ; (3) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of both US GAAP and SEC guidelines; and (4) lack of internal audit function due to the fact that the Company lacks qualified resources to perform the internal audit functions properly and that the scope and effectiveness of the internal audit function are yet to be developed. The aforementioned material weaknesses were identified by our Chief Executive Officer in connection with the review of our financial statements as [...]

From the controls section of the 10-K filed Oct 13, 2026. Read the full filing on SEC EDGAR.

Company response: Birdie Win Corp 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 Birdie Win Corp or the SEC. Not investment advice. Why you can rely on the Watch List.