Item 4. Controls and Procedures
Item 4. Controls and Procedures
Evaluation of Disclosure Controls and Procedures
As of the end of the period covered by this Quarterly Report on Form 10-Q, our management has evaluated, under the supervision and with the participation of our Chief Executive Officer and Chief Financial Officer, the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934). Disclosure controls and procedures are designed to ensure that information required to be disclosed in our reports filed under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure. Based on this evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective as of March 31, 2026.
Changes in Internal Control over Financial Reporting
The Company is in the process of implementing new enterprise systems for financial and human capital management. As previously disclosed, during December 2025, we implemented new enterprise systems to replace certain legacy systems that were used for human capital management and payroll operations. We continued the integration of these systems during the quarter ended March 31, 2026, including the modification and implementation of related internal controls and procedures, which resulted in a material change to our internal control over financial reporting.
Except as described above, there were no changes in our internal control over financial reporting during the quarter ended March 31, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
SPS COMMERCE, INC.
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Form 10-Q for the Quarterly Period ended March 31, 2026
Table of Contents
PART II. – OTHER INFORMATION
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