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The effectiveness assessment has been amended and a remediation policy disclosed. Actions will be taken to correct control environment and procedures related to improper accounting practices connected to the PFH group.","jir_summary":"### Details of Material Deficiencies and Amendment\nA material deficiency in internal control over financial reporting for the fiscal year ended February 2026 was identified, including inconsistencies between PFH group consolidated reporting packages and operational processes, lack of clarity regarding the qualifications of the person responsible for financial reporting, and insufficient board oversight. Based on these findings, the effectiveness assessment in the 57th term internal control report has been amended to \"Determined not effective.\"\n\n### Remediation Policy and Implementation Plan\nPlanned measures include establishing a PMI framework proportionate to risks for newly consolidated subsidiaries, strengthening financial reporting monitoring including reconciliation of consolidated trial balances with submission consolidated reporting packages and subsidiary accounting data, revising selection and placement processes to ensure the qualifications of the person responsible for financial reporting, ensuring board effectiveness, and implementing awareness and training for the internal reporting (whistleblower) system.","jir_financial_highlights":"57th Term Internal Control Report: Determined not effective (Amended report submitted)\nAmendments to prior years' securities reports, etc.: Unknown (Unknown)","jir_category":"","jir_hashtags":"#ArclandsCorporation, #DisclosureUpdate, #InternalControlDeficiency, #PFHRelated","jir_key_figures":"Amended prior assessment that had evaluated the 57th term internal control report as effective\nStatus as of 2026-02-28\nSubmission of amended reports for prior fiscal years","jir_meta_title":"Arclands Corporation \u2014 Amendment Report on Internal Control Deficiencies | FY2026","jir_meta_description":"Arclands Corporation has submitted an amended report disclosing material deficiencies in internal control over financial reporting for the fiscal year ended February 2026. The company discloses deficiencies related to PFH group accounting practices, plans to rebuild the control environment, and its remediation policy and next steps.","jir_og_title":"Arclands Corporation \u2014 Amendment Report on Internal Control Deficiencies | FY2026","jir_og_description":"Amendment submitted for material deficiencies in internal control over financial reporting. Remediation policy includes establishing PMI frameworks, strengthening financial monitoring, and ensuring board effectiveness.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9408,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-129814","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n