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Based on this assessment, management concluded that, as of September 30, 2022, the Company’s internal control over financial reporting is effective based on those criteria.
+Added: Management’s assessment excluded the internal control over financial reporting at United Poly Systems, Cascade Poly Pipe & Conduit, and Northwest Polymers, all of which were acquired in fiscal 2022.
+Added: These excluded companies represent 3.7% of total assets (excluding goodwill and intangibles, net), 1.2% of net sales, and 0.5% of net income as of and for the year ended September 30, 2022.
The Company’s independent registered public accounting firm, Deloitte & Touche LLP, has issued an audit report on the Company’s internal control over financial reporting for fiscal 2022.
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We have audited the internal control over financial reporting of Atkore Inc.
−Removed: (formerly Atkore International Group Inc.) and subsidiaries (the “Company”) as of September 30, 2021, based on criteria established in Internal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
+Added: and subsidiaries (the “Company”) as of September 30, 2022, based on criteria established in Internal Control — Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”).
In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of September 30, 2022, based on criteria established in Internal Control — Integrated Framework (2013) issued by COSO.
We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (“PCAOB”), the consolidated financial statements as of and for the year ended September 30, 2022, of the Company and our report dated November 18, 2022, expressed an unqualified opinion on those financial statements.
+Added: As described in Management's Report on Internal Control over Financial Reporting, management excluded United Poly Systems, Cascade Poly Pipe & Conduit, and Northwest Polymers from its assessment the internal control over financial reporting, as these acquisitions occurred in 2022.
+Added: The combined total assets (excluding goodwill and intangible assets which were included in management’s assessment of internal control over financial reporting as of September 30, 2022), net sales, and net income of these acquisitions constitute approximately 3.7%, 1.2%, and 0.5%, respectively, of the consolidated financial statement amounts as of and for the year ended September 30, 2022.
+Added: Accordingly, our audit did not include the internal control over financial reporting at United Poly Systems, Cascade Poly Pipe & Conduit, and Northwest Polymers.
Basis for Opinion
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Our responsibility is to express an opinion on the Company’s internal control over financial reporting based on our audit.
−Removed: We are a public accounting firm registered with the PCAOB and are required to be independent with respect to the Company in accordance with the US federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
+Added: We are a public accounting firm registered with the PCAOB and are required to be independent with respect to the Company in accordance with the U.S.
+Added: federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
We conducted our audit in accordance with the standards of the PCAOB.
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(2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company;
−Removed: and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements.
+Added: and (3) provide
+Added: reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements.
Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.
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and certain subsidiaries of Atkore Inc., in favor of JPMorgan Chase Bank, N.A., as collateral agent and administrative agent.
−Removed: 10.8† Severance Policy, dated May 9, 2012, incorporated by reference to Exhibit 10.21 to AIH’s Annual Report on Form 10-K for the year ended September 23, 2012.
+Added: 10.8†* Severance Policy, dated January 3, 2022
10.9† Atkore International Group Inc.
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† Identifies each management contract or compensatory plan or arrangement.
+Added: †† Furnished herewith.
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
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Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.