{"url_path":"/sec/intu/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":"2026-05-20","source_url":"https://www.sec.gov/Archives/edgar/data/896878/0000896878-26-000025-index.html","accession_number":"0000896878-26-000025","cik":"0000896878","ticker":"INTU","issuer_name":"INTUIT INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/896878/0000896878-26-000025-index.html","primary_entity_key":"0000896878","primary_entity_name":"INTUIT INC."},"word_count":351,"has_tables":true,"body_markdown":"ITEM 4 - CONTROLS AND PROCEDURES\n\nEvaluation of Disclosure Controls and Procedures\n\nBased upon an evaluation of the effectiveness of disclosure controls and procedures, Intuit’s Chief Executive Officer (CEO) and Chief Financial Officer (CFO) have concluded that as of the end of the period covered by this Quarterly Report on Form 10-Q, our disclosure controls and procedures as defined under Exchange Act Rules 13a-15(e) and 15d-15(e) were effective to provide reasonable assurance that information required to be disclosed in our Exchange Act reports is recorded, processed, summarized, and reported within the time periods specified by the Securities and Exchange Commission and is accumulated and communicated to management, including the CEO and CFO, as appropriate to allow timely decisions regarding required disclosure.\n\nChanges in Internal Control over Financial Reporting\n\nThere were no changes in our internal control over financial reporting that occurred during our last fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.\n\nInherent Limitations on Effectiveness of Controls\n\nOur management, including our CEO and CFO, believes that our disclosure controls and procedures and internal control over financial reporting are designed to provide reasonable assurance of achieving their objectives and that they are effective at the reasonable assurance level. However, no matter how well conceived and executed, a control system can provide only reasonable and not absolute assurance that the objectives of the control system are met. The design of any control system must reflect the fact that there are resource constraints and the benefits of controls must be considered relative to their costs. There are also limitations that are inherent in any control system. These limitations include the realities that breakdowns can occur because of errors in judgment or mistakes, and that controls can be circumvented by individual persons, by collusion of two or more people, or by management override of the controls. Because of these inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur and not be detected.\n\n Intuit Q3 Fiscal 2026 Form 10-Q\n\n49\n\n[Table of Contents](#idbf5930760454252933abc9490a97153_7)\n\nPART II - OTHER INFORMATION"}