10-K/A: Middlesex Water Company Files Amendment to 2024 Annual Report to Correct Audit Signature and Include Updated Certifications

Middlesex Water Company files an amendment to its 2024 annual report to include the electronic signature of Baker Tilly US, LLP and updated certifications from the CEO and CFO.

Summary

• Middlesex Water Company is filing an amendment to its Annual Report on Form 10-K for the fiscal year ended December 31, 2024, to correct a clerical error.
• The original filing omitted the conformed electronic signature of Baker Tilly US, LLP in the Report of the Independent Registered Public Accounting Firm.
• The amendment also includes updated certifications from the Company's Chief Executive Officer and Chief Financial Officer as required by Sections 302 and 906 of the Sarbanes-Oxley Act of 2002.
• No other changes have been made to the financial information or other information contained in the original 2024 Form 10-K.
• The amendment includes an updated auditor consent as Exhibit 23.1 and updated certifications from the CEO and CFO as Exhibits 31, 31.1, 32 and 32.1.

Sentiment

Score: 7

Explanation: The document is a routine regulatory filing amendment, indicating a neutral sentiment. The correction of an error and inclusion of updated certifications suggest attention to detail and compliance.

Positives

• The company is taking corrective action to ensure compliance with SEC regulations.
• The amendment addresses a non-substantive clerical error, indicating strong internal controls.
• The company's internal control over financial reporting was effective as of December 31, 2024, based on criteria established in Internal Control Integrated Framework: (2013) issued by COSO.

Future Outlook

The information in this Form 10-K/A is as of February 28, 2025, the filing date of the original Form 10-K for the year ended December 31, 2024, and has not been updated for the events subsequent to that date other than as discussed above.

Industry Context

This is a standard regulatory filing amendment to correct an administrative oversight, and does not indicate any broader industry trends or competitive issues.

Key Dates