{"url_path":"/sec/afriw/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":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1903870/0001493152-26-023781-index.html","accession_number":"0001493152-26-023781","cik":"0001903870","ticker":"AFRI","issuer_name":"Forafric Global PLC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1903870/0001493152-26-023781-index.html","primary_entity_key":"0001903870","primary_entity_name":"Forafric Global PLC"},"word_count":346,"has_tables":true,"body_markdown":"**Item\n15. CONTROLS AND PROCEDURES**\n\n \n\n**(a)\nDisclosure Controls and Procedures**\n\n \n\nUnder\nthe supervision and with the participation of our management, including our chief executive officer and our chief financial officer,\nwe carried out an evaluation of the effectiveness of our disclosure controls and procedures, which is defined in Rules 13a-15(e) of the\nExchange Act, as of December 31, 2025. Based on that evaluation, our chief executive officer and chief financial officer concluded that\nour disclosure controls and procedures, as of December 31, 2025, were effective.\n\n \n\n**(b)\nManagement’s Annual Report on Internal Control over Financial Reporting**\n\n \n\nOur\nmanagement is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined\nin Rules 13a-15(f) and 15d-15(f) of the Exchange Act. Our management, including our Chief Executive Officer and our Chief Financial Officer,\nconducted an evaluation of the effectiveness of our internal control over financial reporting based on the framework and criteria established\nin Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission\n(COSO) as of December 31, 2025. Based on that evaluation, our management has concluded that our internal control over financial reporting\nwas effective as of December 31, 2025. As all internal control systems, no matter how well designed, have inherent limitations, our internal\ncontrol over financial reporting may not prevent or detect misstatements.\n\n \n\n**(c)\nAttestation Report of the Company’s Registered Public Accounting Firm**\n\n \n\nOur management is responsible for establishing and maintaining adequate internal control over financial reporting\n(as defined in Exchange Act Rule 13a-15(f)). Our principal executive officer and principal financial officer have concluded, based\non their evaluation, that our disclosure controls and procedures were effective as of December 31, 2025. This annual report does not include\nan attestation report of our registered public accounting firm. \n\n \n\n**(d)\nChanges in Internal Control over Financial Reporting**\n\n \n\nThere\nwere no changes in our internal controls over financial reporting that occurred during the period covered by this annual report on Form\n20-F that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting."}