{"url_path":"/sec/scco/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":"2026-02-27","source_url":"https://www.sec.gov/Archives/edgar/data/1001838/0001104659-26-021492-index.html","accession_number":"0001104659-26-021492","cik":"0001001838","ticker":"SCCO","issuer_name":"SOUTHERN COPPER CORP/","edgar_url":"https://www.sec.gov/Archives/edgar/data/1001838/0001104659-26-021492-index.html","primary_entity_key":"0001001838","primary_entity_name":"SOUTHERN COPPER CORP/"},"word_count":1077,"has_tables":true,"body_markdown":"**ITEM 9A. CONTROLS AND PROCEDURES**\n\n​\n\nAs of December 31, 2025, the Company conducted an evaluation under the supervision and with the participation of the Company’s disclosure committee and the Company’s management, including the Chief Executive Officer and Chief Financial Officer, of the effectiveness and the design and operation of the Company’s disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)). Based on that evaluation, the Chief Executive Officer and the Chief Financial Officer have concluded that the Company’s disclosure controls and procedures are effective as of December 31, 2025, to ensure that information required to be disclosed in reports filed or submitted under the Exchange Act is:\n\n1.Recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and\n\n2.Accumulated and communicated to management, including the Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.\n\n​\n\nCHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING\n\n​\n\nThere were no changes in the Company’s internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Securities Exchange Act of 1934, as amended) that occurred during the fourth quarter ended December 31, 2025 that have materially affected, or are reasonably likely to materially affect, the Company’s internal controls over financial reporting,\n\n​\n\nMANAGEMENT’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING\n\n​\n\nManagement is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the Company.\n\n​\n\nBecause of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness for future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with policies or procedures may deteriorate.\n\n​\n\nUnder the supervision and with the participation of the Company’s management, including the Chief Executive Officer and Chief Financial Officer, the Company conducted an evaluation of the effectiveness of its internal control over financial reporting based on the framework in Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring Organization of the Treadway Commission. Based on the evaluation made under this framework, management concluded that as of December 31, 2024 such internal control over financial reporting is effective.\n\n​\n\nOur internal control over financial reporting as of December 31, 2025 has been audited by Galaz, Yamazaki, Ruiz Urquiza, S.C. an affiliate of a member firm of Deloitte Touche Tohmatsu Limited, an independent registered public accounting firm, as stated in their report which is provided below.\n\n​\n\n191\n\n[Table of Contents](#TOC)\n\n​\n\n**REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**\n\n​\n\nTo the Board of Directors and Stockholders of Southern Copper Corporation\n\n​\n\n**Opinion on Internal Control over Financial Reporting**\n\n​\n\nWe have audited the internal control over financial reporting of Southern Copper Corporation and subsidiaries (the “Company”) 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 (COSO). In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on the criteria established in Internal Control—Integrated Framework (2013) issued by COSO.\n\n​\n\nWe have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated financial statements and financial statement schedule as of and for the year ended December 31, 2025, of the Company and our report dated February 27, 2026, expressed an unqualified opinion on those consolidated financial statements and financial statement schedule.\n\n​\n\n**Basis for Opinion**\n\n​\n\nThe Company’s management is responsible for maintaining effective internal control over financial reporting and for its assessment of the effectiveness of internal control over financial reporting, included in the accompanying “Management’s Report on Internal Control over Financial Reporting” appearing in Item 9A. Our responsibility is to express an opinion on the Company’s internal control over financial reporting based on our audit. We are a public accounting firm registered with the PCAOB and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.\n\n​\n\nWe conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether effective internal control over financial reporting was maintained in all material respects. Our audit included obtaining an understanding of internal control over financial reporting, assessing the risk that a material weakness exists, testing and evaluating the design and operating effectiveness of internal control based on the assessed risk, and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion.\n\n​\n\n**Definition and Limitations of Internal Control over Financial Reporting**\n\n​\n\nA company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company’s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements.\n\n​\n\nBecause of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of the effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.\n\n​\n\n192\n\n[Table of Contents](#TOC)\n\nGalaz, Yamazaki, Ruiz Urquiza, S.C.\n\nAffiliate of a Member Firm of Deloitte Touche Tohmatsu Limited\n\n​\n\n​\n\n​\n\n/s/ Galaz, Yamazaki, Ruiz Urquiza, S.C.\n\n​\n\nMexico City, Mexico\n\n​\n\nFebruary 27, 2026\n\n​\n\n​\n\n​"}