---
schema_version: "secwatch.filing_event.v1"
accession: "0001628280-23-002426"
form_type: "8-K"
ticker: "LEE"
cik: "0000058361"
company_name: "LEE ENTERPRISES, Inc"
filed_at: "2023-02-06T23:59:59+00:00"
generated_at: "2026-06-20T00:34:37.423592+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "medium"
source: SEC EDGAR
---

# Lee Enterprises discloses material weaknesses in internal controls; 10-K filing delayed

## Summary
- Material weaknesses in IT user access controls and validation of third-party service organization data; disclosure controls also ineffective.
- Evaluating a deferred tax asset from a 2009 transaction; may require write-down and adjustment to previously issued financial statements.
- Remediation plan includes user access review, enhanced controls, and training; no timeline for filing 10-K provided.
- Company expects no changes to reported FY2022 operating results outside of potential deferred tax asset adjustment.
- Management and Audit Committee concluded internal control over financial reporting was not effective as of Sept 25, 2022.

## SEC filing metadata
- accession: 0001628280-23-002426
- form_type: 8-K
- ticker: LEE
- cik: 0000058361
- company_name: LEE ENTERPRISES, Inc
- filed_at: 2023-02-06T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: medium
- sec_items: 8.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/58361/000162828023002426/0001628280-23-002426-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/58361/000162828023002426/lee-20230202.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-23-002426
- JSON: https://secwatch.observer/filing/0001628280-23-002426.json
- Plain text: https://secwatch.observer/filing/0001628280-23-002426.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.