17 unchanged sentences
Based on this evaluation, our management concluded that our internal control over financial reporting was effective as of December 30, 2020 based on the criteria established in the 2013 Framework.
−Removed: The effectiveness of our internal control over financial reporting as of December 25, 2019 has been audited by BDO USA, LLP, an independent registered public accounting firm, as stated in their report included herein.
+Added: The effectiveness of our internal control over financial reporting as of December 30, 2020 has been audited by BDO USA, LLP, the independent registered public accounting firm that audited the financial statements included in this Annual Report on Form 10-K, as stated in their report included herein.
Changes in Internal Control over Financial Reporting
−Removed: No changes in our internal control over financial reporting occurred during the thirteen weeks ended December 25, 2019 have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
+Added: No changes in our internal control over financial reporting occurred during the quarter ended December 30, 2020 have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
Report of Independent Registered Public Accounting Firm
3 unchanged sentences
Opinion on Internal Control over Financial Reporting
−Removed: We have audited El Pollo Loco Holdings, Inc.’s (the “Company”) internal control over financial reporting as of December 25, 2019 , based on criteria established in Internal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (the “COSO criteria”).
+Added: We have audited El Pollo Loco Holdings, Inc.’s (the “Company’s”) internal control over financial reporting as of December 30, 2020, based on criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (the “COSO criteria”).
In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 30, 2020, based on the COSO criteria.
−Removed: We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (“PCAOB”), the consolidated balance sheets of the Company as of December 25, 2019 and December 26, 2018, the related consolidated statements of operations, comprehensive income (loss), changes in stockholders’ equity, and cash flows for each of the three years in the period ended December 25, 2019 , and the related notes and our report dated March 6, 2020 , expressed an unqualified opinion thereon.
+Added: We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (“PCAOB”), the consolidated balance sheets of the Company as of December 30, 2020 and December 25, 2019, the related consolidated statements of operations, comprehensive income (loss), stockholders’ equity, and cash flows for each of the three years in the period ended December 30, 2020, and the related notes and our report dated March 15, 2021, expressed an unqualified opinion thereon.
Basis for Opinion
38 unchanged sentences
(2) Financial Statement Schedules:
+Added: (3) Exhibits:
Incorporated by Reference
44 unchanged sentences
Employment Agreement between Miguel Lozano and El Pollo Loco, Inc.
−Removed: Retirement Agreement between Stephen J.
−Removed: Sather and El Pollo Loco, Inc.
−Removed: and Executive’s Waiver and Release of Claims between Stephen J.
−Removed: Sather and El Pollo Loco, Inc.
−Removed: Separation Agreement between Gus Siade and El Pollo Loco, Inc.
−Removed: Form of Non-Qualified Stock Option Agreement between El Pollo Loco Holdings, Inc.
+Added: Form of Non-Qualified Stock Option Agreement between El
+Added: Pollo Loco Holdings, Inc.
and Bernard Acoca
10 unchanged sentences
section 1350, adopted by section 906 of the Sarbanes–Oxley Act of 2002
−Removed: XBRL Instance Document
+Added: XBRL Instance Document - the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL Document
XBRL Taxonomy Extension Schema Document
3 unchanged sentences
XBRL Taxonomy Extension Presentation Linkbase Document
+Added: Cover Page Interactive Data File - the cover page interactive data file does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL Document
This exhibit is a management contract or a compensatory plan or arrangement.
32 unchanged sentences
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.