El Pollo Loco 2015 Annual Report Download - page 99

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Table of Contents
None.
ITEM 9A. CONTROLS AND PROCEDURES
Disclosure Controls and Procedures
We maintain disclosure controls and procedures (as defined in Exchange Act Rule 13a-15(e)) designed to ensure that information required to be
disclosed in Exchange Act reports is recorded, processed, summarized, and reported within the required time periods, and that such information
is accumulated and communicated to our management, including, as appropriate, to our Chief Executive Officer and Chief Financial Officer, so
as to permit timely decisions regarding required disclosures.
With the supervision and participation of management, including our Chief Executive Officer and Chief Financial Officer, we evaluated the
effectiveness of the design and operation of our disclosure controls and procedures, and our Chief Executive Officer and Chief Financial Officer
concluded that the design and operation of our disclosure controls and procedures were effective as of the end of the period covered by this
annual report.
The design of any system of control is based on assumptions about the likelihood of future events. There can be no assurance that any design
will succeed in achieving its stated objectives in all cases, or that compliance with policies or procedures will remain steady. Because of their
inherent limitations, disclosure controls and procedures may not prevent or detect all misstatements. Accordingly, even effective disclosure
controls and procedures can only provide reasonable assurance of achieving their control objectives.
Management Report on Internal Control over Financial Reporting
Our management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Exchange Act
Rule 13a-15(f)). This annual report does not include a report of management assessing internal control over financial reporting or an attestation
report by our independent registered public accounting firm due to a transition period established by SEC rule for newly public companies.
Further, our independent registered public accounting firm will not be required to formally attest to the effectiveness of our internal control over
financial reporting as long as we are an “emerging growth company” pursuant to the provisions of the JOBS Act.
Changes in Internal Control over Financial Reporting
No change occurred in our internal control over financial reporting in the most recent quarter that materially affected, or is reasonably likely to
materially affect, our internal control over financial reporting.
ITEM 9B. OTHER INFORMATION
None.
95
ITEM 9.
CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE