{"url_path":"/sec/ablv/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 CONTROLS AND PROCEDURES**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-04-27","source_url":"https://www.sec.gov/Archives/edgar/data/1957489/0001213900-26-048085-index.html","accession_number":"0001213900-26-048085","cik":"0001957489","ticker":"ABLV","issuer_name":"Able View Global Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1957489/0001213900-26-048085-index.html","primary_entity_key":"0001957489","primary_entity_name":"Able View Global Inc."},"word_count":575,"has_tables":true,"body_markdown":"**ITEM\n15. CONTROLS AND PROCEDURES**\n\n \n\n**Disclosure\nControls and Procedures**\n\n \n\nUnder\nthe supervision and with the participation of our management, including our chief executive officer and chief financial officer, we carried\nout an evaluation of the effectiveness of our disclosure controls and procedures, which is defined in Rules 13a-15(e) of the Exchange\nAct, as of December 31, 2025.\n\n \n\nBased\non that evaluation, our management has concluded that, due to the material weakness described below, as of December 31, 2025, our disclosure\ncontrols and procedures were not effective. Notwithstanding management’s assessment that our internal control over financial reporting\nwas ineffective as of December 31, 2025 due to the material weakness described below, we believe that the consolidated financial statements\nincluded in this annual report on Form 20-F correctly present our financial position, results of operations and cash flows for the fiscal\nyears covered thereby in all material respects.\n\n \n\n**Management’s\nAnnual Report on Internal Control over Financial Reporting**\n\n \n\nAs\nrequired by Rule 13a-15(c) of the Exchange Act, our management conducted an evaluation of our Company’s internal control over financial\nreporting as of December 31, 2025 based on the framework in Internal Control-Integrated Framework (2013) issued by the Committee of Sponsoring\nOrganizations of the Treadway Commission. Based on this evaluation, our management concluded that our internal control over financial\nreporting was not effective as of December 31, 2025. In the course of auditing our consolidated financial statements as of December 31,\n2025, we and our independent registered public accounting firm identified a material weakness in our internal control over financial\nreporting, as defined in the standards established by the Public Company Accounting Oversight Board of the United States. A material\nweakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting such that there is a reasonable\npossibility that a material misstatement of our annual or interim financial statements will not be prevented or detected on a timely\nbasis.\n\n \n\nAs\nof December 31, 2025, we identified one material weakness related to lack of sufficient financial reporting and accounting personnel\nwith appropriate knowledge of U.S. GAAP and SEC reporting requirements to properly address complex U.S. GAAP technical accounting issues\nand prepare and review financial statements and related disclosures in accordance with U.S. GAAP and reporting requirements set forth\nby the SEC.\n\n \n\nOur\nmanagement is currently in the process of evaluating the steps necessary to remediate the ineffectiveness, such as (i) hired a consulting\nfirm with U.S. GAAP experience to strengthen our financial reporting function; and (ii) established an ongoing program to provide sufficient\nand appropriate training for financial reporting and accounting personnel, especially training related to U.S. GAAP and SEC reporting\nrequirement.\n\n \n\n**Attestation\nReport of the Registered Public Accounting Firm**\n\n \n\nThis\nannual report on Form 20-F does not include an attestation report of our registered public accounting firm regarding internal control\nover financial reporting. Management’s report was not subject to attestation by our registered public accounting firm pursuant\nto rules of the SEC where domestic and foreign registrants that are non-accelerated filers, which we are, and “emerging growth\ncompanies,” which we also are, are not required to provide the auditor attestation report.\n\n \n\n**Changes\nin Internal Control over Financial Reporting**\n\n \n\nOther\nthan as described above, there were no changes in our internal controls over financial reporting that occurred during the period covered\nby this annual report on Form 20-F that have materially affected, or are reasonably likely to materially affect, our internal control\nover financial reporting.\n\n \n\n99"}