{"url_path":"/sec/aeo/10-q/2026/item-4","section_key":"item-4","section_title":"Item 4 CONTROLS AND PROCEDURES.","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-06-03","source_url":"https://www.sec.gov/Archives/edgar/data/919012/0001193125-26-255712-index.html","accession_number":"0001193125-26-255712","cik":"0000919012","ticker":"AEO","issuer_name":"AMERICAN EAGLE OUTFITTERS INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/919012/0001193125-26-255712-index.html","primary_entity_key":"0000919012","primary_entity_name":"AMERICAN EAGLE OUTFITTERS INC"},"word_count":368,"has_tables":true,"body_markdown":"ITEM 4. CONTROLS AND PROCEDURES.\n\nDisclosure Controls and Procedures\n\nWe maintain disclosure controls and procedures that are designed to provide reasonable assurance that information required to be disclosed in our reports under the Exchange Act, 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 the management of American Eagle Outfitters, Inc. (the \"Management\"), including our principal executive officer and our principal financial officer, as appropriate, to allow timely decisions regarding required disclosure. In designing and evaluating the disclosure controls and procedures, Management recognized that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives.\n\nIn connection with the preparation of this Quarterly Report, as of May 2, 2026, the Company performed an evaluation under the supervision and with the participation of our Management, including the principal executive officer and principal financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rules 13a-15(e) or 15d-15(e) under the Exchange Act). Based upon that evaluation, our principal executive officer and our principal financial officer concluded that, as of the end of the period covered by this Quarterly Report, our disclosure controls and procedures were effective in the timely and accurate recording, processing, summarizing, and reporting of material financial and non-financial information within the time periods specified within the SEC’s rules and forms. Our principal executive officer and principal financial officer also concluded that our disclosure controls and procedures were effective to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act is accumulated and communicated to our Management, including our principal executive officer and principal financial officer, to allow timely decisions regarding required disclosure.\n\nChanges in Internal Control over Financial Reporting\n\nThere has been no change in our internal control over financial reporting (as defined in Rules 13a-15(f) or 15d-15(f) of the Exchange Act) during our most recently completed fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.\n\n38\n\n \n\nPART II – OTHER INFORMATION"}