{"url_path":"/sec/fbp/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":"2026-05-08","source_url":"https://www.sec.gov/Archives/edgar/data/1057706/0001057706-26-000012-index.html","accession_number":"0001057706-26-000012","cik":"0001057706","ticker":"FBP","issuer_name":"FIRST BANCORP /PR/","edgar_url":"https://www.sec.gov/Archives/edgar/data/1057706/0001057706-26-000012-index.html","primary_entity_key":"0001057706","primary_entity_name":"FIRST BANCORP /PR/"},"word_count":250,"has_tables":false,"body_markdown":"ITEM 4.\n\nCONTROLS AND PROCEDURES\n\nDisclosure Controls and Procedures\n\nFirst\n\nBanCorp.’s\n\nmanagement,\n\nincluding\n\nits\n\nChief\n\nExecutive\n\nOfficer\n\nand\n\nChief\n\nFinancial\n\nOfficer,\n\nevaluated\n\nthe\n\neffectiveness\n\nof\n\nFirst\n\nBanCorp.’s\n\ndisclosure\n\ncontrols\n\nand\n\nprocedures\n\n(as\n\ndefined\n\nin\n\nRules\n\n13a-15(e)\n\nand\n\n15d-15(e)\n\nunder\n\nthe\n\nExchange\n\nAct)\n\nas\n\nof\n\nMarch 31, 2026,\n\nthe end of\n\nthe period covered\n\nby this Quarterly\n\nReport on Form\n\n10-Q. Based on\n\nthis evaluation, the\n\nChief Executive\n\nOfficer\n\nand Chief\n\nFinancial Officer\n\nconcluded that\n\nthe Corporation’s\n\ndisclosure\n\ncontrols and\n\nprocedures were\n\neffective\n\nas of\n\nMarch\n\n31,\n\n2026\n\nand\n\nprovide\n\nreasonable\n\nassurance\n\nthat\n\nthe\n\ninformation\n\nrequired\n\nto\n\nbe\n\ndisclosed\n\nby\n\nthe\n\nCorporation\n\nin\n\nreports\n\nthat\n\nthe\n\nCorporation\n\nfiles\n\nor\n\nsubmits\n\nunder\n\nthe\n\nExchange\n\nAct\n\nis\n\nrecorded,\n\nprocessed,\n\nsummarized\n\nand\n\nreported\n\nwithin\n\nthe\n\ntime\n\nperiods\n\nspecified\n\nin SEC\n\nrules and\n\nforms and\n\nis accumulated\n\nand reported\n\nto the\n\nCorporation’s\n\nmanagement,\n\nincluding\n\nthe Chief\n\nExecutive\n\nOfficer and Chief Financial Officer,\n\nas appropriate, to allow timely decisions regarding required disclosures.\n\nInternal Control over Financial Reporting\n\nThere were\n\nno changes\n\nto the\n\nCorporation’s\n\ninternal control\n\nover financial\n\nreporting (as\n\ndefined\n\nin Rules\n\n13a-15(f) and\n\n15d-15(f)\n\nunder the\n\nExchange Act)\n\nduring the\n\nmost recent\n\nquarter ended\n\nMarch 31,\n\n2026 that have\n\nmaterially affected,\n\nor are reasonably\n\nlikely\n\nto materially affect, the Corporation’s\n\ninternal control over financial reporting.\n\n101\n\nPART II - OTHER INFORMATION\n\nIn accordance with the instructions to Part II\n\nof Form 10-Q, the other specified items in\n\nthis part have been omitted because they are not\n\napplicable, or the information has been previously reported."}