{"url_path":"/sec/pcg-px/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A CONTROLS AND PROCEDURES","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-02-12","source_url":"https://www.sec.gov/Archives/edgar/data/1004980/0001004980-26-000009-index.html","accession_number":"0001004980-26-000009","cik":"0001004980","ticker":"PCG","issuer_name":"PG&E Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/1004980/0001004980-26-000009-index.html","primary_entity_key":"0001004980","primary_entity_name":"PG&E Corp"},"word_count":344,"has_tables":true,"body_markdown":"ITEM 9A. CONTROLS AND PROCEDURES\n\nEvaluation of Disclosure Controls and Procedures\n\nBased on an evaluation of PG&E Corporation’s and the Utility’s disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of December 31, 2025, PG&E Corporation’s and the Utility’s respective principal executive officers and principal financial officers have concluded that such controls and procedures were effective as of such date to ensure that information required to be disclosed by PG&E Corporation and the Utility in reports that the companies file or submit under the Exchange Act is (i) recorded, processed, summarized, and reported within the time periods specified in the SEC rules and forms, and (ii) accumulated and communicated to PG&E Corporation’s and the Utility’s management, including PG&E Corporation’s and the Utility’s respective principal executive officers and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.\n\nManagement’s Annual Report on Internal Control over Financial Reporting\n\nManagement of PG&E Corporation and the Utility have prepared an annual report on internal control over financial reporting.  Management’s report, together with the report of the independent registered public accounting firm, appears in Item 8 of this 2025 Form 10-K under the heading “Management’s Report on Internal Control Over Financial Reporting” and “Report of Independent Registered Public Accounting Firm.”\n\nRegistered Public Accounting Firm’s Report on Internal Control over Financial Reporting\n\nDeloitte & Touche LLP, an independent registered public accounting firm, has audited PG&E Corporation’s and the Utility’s internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control — Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. See “Report of Independent Registered Public Accounting Firm” in Part II, Item 8 of this 2025 Form 10-K.\n\nChanges in Internal Control over Financial Reporting\n\nThere were no changes in internal control over financial reporting that occurred during the quarter ended December 31, 2025 that have materially affected, or are reasonably likely to materially affect, PG&E Corporation’s or the Utility’s internal control over financial reporting."}