5.04 The table of contents captions Item 9 'Change in and Disagreements', while the heading in the body reads 'Changes in', in both years
Company F · a US-listed networking equipment company · Drafting slip
In brief
The table of contents lists Item 9 as 'Change in and Disagreements With Accountants on Accounting and Financial Disclosure', but the Item 9 heading in the body of the same Form 10-K reads 'Changes in and Disagreements with Accountants on Accounting and Financial Disclosure'. The prior-year Form 10-K had the same mismatch, so the slip has been carried forward.
The evidence, as filed
What the filing shows, and what the rule requires
| What the filing shows | What the rule requires |
|---|---|
Table of contents caption: 'Change in and Disagreements With Accountants on Accounting and Financial Disclosure'; body heading: 'Changes in and Disagreements with Accountants on Accounting and Financial Disclosure'. | The table of contents caption worded as the Item 9 heading in the body: 'Changes in and Disagreements With Accountants on Accounting and Financial Disclosure'. |
Why it matters
None beyond presentation; the table of contents still points to the right page.
Exposure
Drafting correction only
Our workings
the table of contents of the current Form 10-K and of the prior-year Form 10-K both caption Item 9 'Change in and Disagreements', and in both reports the heading of Item 9 in Part II reads 'Changes in and Disagreements'.
every page reference in both tables of contents agrees with the page where the item starts, so only the caption wording is affected.
the caption was copied forward from year to year without being compared with the body heading; it misleads no one and is a one-word correction.
Management’s best defense, and our reply
The company can say the table of contents is a navigation aid, that the Item 9 heading in the body is correctly worded, and that the page reference is right. It may add that no reader could mistake which item is meant. That is right on substance; the point is kept only as a one-word drafting correction because the same slip has now appeared in two consecutive Forms 10-K.
The fix
- Change the Item 9 caption in the table of contents to 'Changes in and Disagreements With Accountants on Accounting and Financial Disclosure'.
Evidence relied on
| # | What it shows | Type | Where |
|---|---|---|---|
| 1 | Current table of contents: Item 9 captioned 'Change in' | Document | Form 10-K 2025, unnumbered page |
| 2 | Current body heading for Item 9 reads 'Changes in' | Document | Form 10-K 2025, page 95 |
| 3 | Prior-year table of contents had the same 'Change in' caption | Document | Form 10-K 2024 (prior year), unnumbered page |
| 4 | Prior-year body heading also read 'Changes in', so the mismatch recurs | Document | Form 10-K 2024 (prior year), page 103 |
Prepared by Pramanex from the company’s public SEC filings, without the company’s involvement, to show how a 10-K Pre-filing Check reads. The company is not named, and nothing on this page is a statement about any identifiable company. Observations are not an audit, review or other attestation or assurance engagement, and not legal advice. An SEC-style question is a question, not a conclusion.
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