{"url_path":"/sec/aaql/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":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/1672571/0001493152-26-033212-index.html","accession_number":"0001493152-26-033212","cik":"0001672571","ticker":"AAQL","issuer_name":"Antiaging Quantum Living Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1672571/0001493152-26-033212-index.html","primary_entity_key":"0001672571","primary_entity_name":"Antiaging Quantum Living Inc."},"word_count":806,"has_tables":true,"body_markdown":"**Item\n9A. Controls and Procedures**\n\n \n\n**Evaluation\nof Disclosure Controls and Procedures**\n\n \n\nDisclosure\ncontrols and procedures are designed with an objective of ensuring that information required to be disclosed in our periodic reports\nfiled with the Securities and Exchange Commission, such as this Annual Report on Form 10-K, is recorded, processed, summarized and reported\nwithin the time periods specified by the Securities and Exchange Commission. Disclosure controls are also designed with an objective\nof ensuring that such information is accumulated and communicated to our management, including our chief executive officer, in order\nto allow timely consideration regarding required disclosures.\n\n \n\n13\n\n \n\n \n\nThe\nevaluation of our disclosure controls by our principal executive officer included a review of the controls’ objectives and design,\nthe operation of the controls, and the effect of the controls on the information presented in this Annual Report. Our management, including\nour Chief Executive Officer, does not expect that disclosure controls can or will prevent or detect all errors and all fraud, if any.\nA control system, no matter how well designed and operated, can provide only reasonable, not absolute, assurance that the objectives\nof the control system are met. Also, projections of any evaluation of the disclosure controls and procedures to future periods are subject\nto the risk that the disclosure controls and procedures may become inadequate because of changes in conditions, or that the degree of\ncompliance with the policies or procedures may deteriorate.\n\n \n\nAs\nof the end of the period covered by this report, we carried out an evaluation, under the supervision and with the participation of our\nmanagement, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness of our disclosure controls and procedures,\nas defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934 as of the end of the period covered by this report.\nBased on that evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that there were material weakness in\nour internal controls over Financial reporting as of March 31, 2026 and they were therefore not as effective as they could be to ensure\nthat information required to be disclosed by us in reports that we file or submit under the Securities Exchange Act of 1934 is recorded,\nprocessed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms.\nThe material weakness in our controls and procedure were lack of US GAAP knowledge and segregation duties. Management does not believe\nthat any of these material weaknesses materially affected the results and accuracy of its financial statements. However, in view of this\ndiscovery of such weaknesses, management has begun a review to improve them.\n\n \n\n**Management’s\nAnnual Report on Internal Control over Financial Reporting**\n\n \n\nOur\nmanagement is responsible for establishing and maintaining adequate internal control over financial reporting for the company in accordance\nwith as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act. Our internal control over financial reporting is designed to\nprovide reasonable assurance regarding the (i) effectiveness and efficiency of operations, (ii) reliability of financial reporting and\nthe preparation of financial statements for external purposes in accordance with generally accepted accounting principles, and (iii)\ncompliance with applicable laws and regulations. Our internal controls framework is based on the criteria set forth in the Internal Control\n- Integrated Framework that was issued in 2013 by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).\n\n \n\nBecause\nof its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of\nany evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions,\nor that the degree of compliance with the policies or procedures may deteriorate.\n\n \n\nManagement’s\nassessment of the effectiveness of the small business issuer’s internal control over financial reporting is as of the year ended\nMarch 31, 2026 . We believe that internal controls over financial reporting as set forth above shows material weaknesses and are not\neffective. We have identified material weaknesses considering the nature and extent of our current operations and any risks or errors\nin financial reporting under current operations.\n\n \n\nThis\nannual report does not include an attestation report of the company’s registered public accounting firm regarding internal control\nover financial reporting. Management’s report was not subject to attestation by the Company’s registered public accounting\nfirm pursuant to rules of the SEC that permit the Company to provide only management’s report in this annual report.\n\n \n\nSubsequent\nto the end of the period covered by this report, and in light of the weakness described above, management is in the process of designing\nand implementing improvements in its internal control over financial reporting and we currently plan to hire an independent third-party\nconsultant to assist in identifying and determining the appropriate accounting procedures and controls to implement."}