secwatch.observer — SEC 8-K summary
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Issuer:     MIDDLESEX WATER CO (MSEX)
CIK:        0000066004
Form:       8-K
Filed at:   2023-11-02T23:59:59+00:00
Accession:  0001174947-23-001304
Event type: other_material
Sentiment:  negative
Materiality: 0.85
Item codes: 8.01
LLM model:  deepseek-v4-flash:cloud@v2

Middlesex Water discloses material weakness in IT controls; auditor to revise 2022 report
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- Material weakness in IT general controls over user access and change management as of Dec 31, 2022.
- Auditor Baker Tilly will revise its 2022 internal control opinion from effective to not effective.
- Company will amend 2022 10-K and Q1/Q2 2023 10-Qs to disclose the weakness and provide updated certifications.
- Prior internal control assessments from management and auditor should no longer be relied upon.
- Remediation has not yet occurred; weakness persists through 2023 quarterly periods.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/66004/000117494723001304/0001174947-23-001304-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/66004/000117494723001304/form8k-31031_msx.htm
  HTML page:      https://secwatch.observer/filing/0001174947-23-001304

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