{"url_path":"/sec/hsic/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A , Management’s","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-02-24","source_url":"https://www.sec.gov/Archives/edgar/data/1000228/0001000228-26-000013-index.html","accession_number":"0001000228-26-000013","cik":"0001000228","ticker":"HSIC","issuer_name":"HENRY SCHEIN INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1000228/0001000228-26-000013-index.html","primary_entity_key":"0001000228","primary_entity_name":"HENRY SCHEIN INC"},"word_count":577,"has_tables":false,"body_markdown":"Item\n\n9A, Management’s\n\nReport on\n\nInternal Control\n\nover\n\nFinancial Reporting.\n\nOur responsibility\n\nis\n\nto\n\nexpress an\n\nopinion on the\n\nCompany’s internal\n\ncontrol over financial\n\nreporting based on\n\nour audit. We\n\nare a public\n\naccounting\n\nfirm\n\nregistered\n\nwith\n\nthe\n\nPCAOB and\n\nare\n\nrequired\n\nto\n\nbe\n\nindependent\n\nwith\n\nrespect\n\nto\n\nthe\n\nCompany in\n\naccordance\n\nwith\n\nU.S.\n\nfederal\n\nsecurities\n\nlaws\n\nand\n\nthe\n\napplicable\n\nrules\n\nand\n\nregulations\n\nof\n\nthe\n\nSecurities\n\nand\n\nExchange\n\nCommission and the PCAOB.\n\nWe conducted our audit of internal control over financial reporting in accordance with the standards of the PCAOB.\n\nThose standards require\n\nthat we plan\n\nand perform the\n\naudit to\n\nobtain reasonable assurance\n\nabout whether effective\n\ninternal\n\ncontrol\n\nover\n\nfinancial\n\nreporting\n\nwas\n\nmaintained\n\nin\n\nall\n\nmaterial\n\nrespects.\n\nOur\n\naudit\n\nincluded\n\nobtaining\n\nan\n\nunderstanding\n\nof\n\ninternal\n\ncontrol\n\nover\n\nfinancial\n\nreporting,\n\nassessing\n\nthe\n\nrisk\n\nthat\n\na\n\nmaterial\n\nweakness\n\nexists,\n\nand\n\ntesting\n\nand\n\nevaluating\n\nthe\n\ndesign\n\nand\n\noperating\n\neffectiveness\n\nof\n\ninternal\n\ncontrol\n\nbased\n\non\n\nthe\n\nassessed\n\nrisk.\n\nOur\n\naudit also included performing\n\nsuch other procedures as we\n\nconsidered necessary in the\n\ncircumstances. We\n\nbelieve\n\nthat our audit provides a reasonable basis for our opinion.\n\nAs indicated in\n\nthe accompanying Item\n\n9A, Controls and\n\nProcedures, management’s\n\nassessment of and\n\nconclusion\n\non\n\nthe\n\neffectiveness\n\nof\n\ninternal\n\ncontrol\n\nover\n\nfinancial\n\nreporting\n\ndid\n\nnot\n\ninclude\n\nthe\n\ninternal\n\ncontrols\n\nof\n\ncertain\n\nentities\n\nacquired\n\nin\n\n2025\n\n(“the\n\n2025\n\nAcquisitions”),\n\nwhich\n\nare\n\nincluded\n\nin\n\nthe\n\nconsolidated\n\nbalance\n\nsheet\n\nof\n\nthe\n\nCompany as of December 27,\n\n2025, and the related consolidated\n\nstatements of income and comprehensive income,\n\nchanges\n\nin\n\nstockholders’\n\nequity,\n\nand\n\ncash\n\nflows\n\nfor\n\nthe\n\nyear\n\nthen\n\nended. The\n\n2025\n\nAcquisitions\n\nconstituted\n\napproximately\n\n0.10%\n\nof\n\ntotal\n\nnet\n\nsales\n\nfor\n\nthe\n\nyear\n\nended\n\nDecember\n\n27,\n\n2025.\n\nManagement\n\ndid\n\nnot\n\nassess\n\nthe\n\neffectiveness\n\nof\n\ninternal\n\ncontrol\n\nover\n\nfinancial\n\nreporting\n\nof\n\nthe\n\n2025\n\nAcquisitions\n\nbecause\n\nof\n\nthe\n\ntiming\n\nof\n\nthe\n\nacquisitions\n\nwhich\n\nwere\n\ncompleted\n\nduring\n\nthe\n\n2025\n\nfiscal\n\nyear.\n\nOur\n\naudit\n\nof\n\ninternal\n\ncontrol\n\nover\n\nfinancial\n\nreporting of\n\nthe Company\n\nalso did\n\nnot include\n\nan evaluation\n\nof the\n\ninternal control\n\nover financial\n\nreporting of\n\nthe\n\n2025 Acquisitions.\n\nDefinition and Limitations of Internal Control over Financial Reporting\n\nA\n\ncompany’s\n\ninternal\n\ncontrol\n\nover\n\nfinancial\n\nreporting\n\nis\n\na\n\nprocess\n\ndesigned\n\nto\n\nprovide\n\nreasonable\n\nassurance\n\nregarding the\n\nreliability of\n\nfinancial reporting\n\nand the\n\npreparation of\n\nfinancial statements\n\nfor external\n\npurposes in\n\naccordance\n\nwith\n\ngenerally\n\naccepted\n\naccounting\n\nprinciples.\n\nA\n\ncompany’s\n\ninternal\n\ncontrol\n\nover\n\nfinancial\n\nreporting\n\nincludes\n\nthose\n\npolicies\n\nand\n\nprocedures\n\nthat\n\n(1)\n\npertain\n\nto\n\nthe\n\nmaintenance\n\nof\n\nrecords\n\nthat,\n\nin\n\nreasonable\n\ndetail,\n\naccurately and\n\nfairly reflect\n\nthe transactions\n\nand dispositions\n\nof the\n\nassets of\n\nthe company;\n\n(2) provide\n\nreasonable\n\n[Table of Contents](#a296)\n\n[Index to Financial Statements](#a33909)\n\n140\n\nassurance\n\nthat\n\ntransactions\n\nare\n\nrecorded\n\nas\n\nnecessary\n\nto\n\npermit\n\npreparation\n\nof\n\nfinancial\n\nstatements\n\nin\n\naccordance\n\nwith generally\n\naccepted accounting\n\nprinciples, and\n\nthat receipts\n\nand expenditures\n\nof the\n\ncompany are\n\nbeing made\n\nonly\n\nin\n\naccordance with\n\nauthorizations of\n\nmanagement and\n\ndirectors of\n\nthe\n\ncompany; and\n\n(3) provide\n\nreasonable\n\nassurance\n\nregarding\n\nprevention\n\nor\n\ntimely\n\ndetection\n\nof\n\nunauthorized\n\nacquisition,\n\nuse,\n\nor\n\ndisposition\n\nof\n\nthe\n\ncompany’s assets that could have a material effect on the financial statements.\n\nBecause\n\nof\n\nits\n\ninherent\n\nlimitations,\n\ninternal\n\ncontrol\n\nover\n\nfinancial\n\nreporting\n\nmay\n\nnot\n\nprevent\n\nor\n\ndetect\n\nmisstatements.\n\nAlso,\n\nprojections\n\nof\n\nany\n\nevaluation\n\nof\n\neffectiveness\n\nto\n\nfuture\n\nperiods\n\nare\n\nsubject\n\nto\n\nthe\n\nrisk\n\nthat\n\ncontrols\n\nmay\n\nbecome\n\ninadequate\n\nbecause\n\nof\n\nchanges\n\nin\n\nconditions,\n\nor\n\nthat\n\nthe\n\ndegree\n\nof\n\ncompliance\n\nwith\n\nthe\n\npolicies or procedures may deteriorate.\n\n/s/ BDO USA, P.C.\n\nNew York\n\n,\n\nNew York\n\nFebruary 24, 2026\n\n[Table of Contents](#a296)\n\n[Index to Financial Statements](#a33909)\n\n141"}