{"url_path":"/sec/aixn/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A **","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/835662/0001493152-26-023606-index.html","accession_number":"0001493152-26-023606","cik":"0000835662","ticker":"AIXN","issuer_name":"AiXin Life International, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/835662/0001493152-26-023606-index.html","primary_entity_key":"0000835662","primary_entity_name":"AiXin Life International, Inc."},"word_count":888,"has_tables":true,"body_markdown":"**Item\n9A**\n**Controls\nAnd Procedures.**\n\n \n\n**Disclosure\nControls and Procedures**\n\n \n\nManagement\nof AiXin Life International, Inc. is responsible for maintaining disclosure controls and procedures that are designed to ensure that\ninformation required to be disclosed in the reports that the Company files or submits under the Securities Exchange Act of 1934 (the\n“Exchange Act”) is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange\nCommission’s rules and forms. In addition, the disclosure controls and procedures must ensure that such information is accumulated\nand communicated to the Company’s management, including its Chief Executive Officer and Chief Financial Officer, as appropriate,\nto allow timely decisions regarding required financial and other required disclosures.\n\n \n\nAt\nDecember 31, 2025, an evaluation of the effectiveness of our disclosure controls and procedures (as defined in Rules 13(a)-15(e) and\n15(d)-15(e) of the Securities Exchange Act of 1934 (the “Exchange Act”)) was carried out under the supervision and with the\nparticipation of our Chief Executive Officer and our Chief Financial Officer. Based on their evaluation of our disclosure controls and\nprocedures, they concluded that at December 31, 2025, such disclosure controls and procedures were not effective. This was due to our\nlimited resources, including the absence of a financial staff with accounting and financial expertise and knowledge of the regulations\nof the Securities and Exchange Commission, and deficiencies in the design or operation of our internal control over financial reporting,\nincluding the lack of a fully automated accounting system and incomplete documentation of controls and procedures, that adversely affected\nour disclosure controls and that may be considered to be “material weaknesses.”\n\n \n\nWe\nsubmitted a plan to remediate certain of the deficiencies in our financial reporting system and recently hired a Chief Financial Officer\nwith public company experience. We have directed this individual to review our financial systems and procedures and to implement procedures\nand recommend upgrades to our systems designed to remediate the material weakness in our internal accounting functions. However, the\nmaterial weakness will not be considered remediated until the necessary system upgrades and the applicable remedial controls operate\nfor a sufficient period of time and management has concluded, through testing, that these controls are operating effectively.\n\n \n\n43\n\n \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 our financial reporting. Internal control over\nfinancial reporting is a process designed to provide reasonable assurance to our management and board of directors regarding the reliability\nof financial reporting and the preparation of financial statements for external purposes in accordance with U.S. generally accepted accounting\nprinciples.\n\n \n\nOur\ninternal control over financial reporting includes those policies and procedures that (i) pertain to the maintenance of records that\nin reasonable detail accurately and fairly reflect our transactions; (ii) provide reasonable assurance that transactions are recorded\nas necessary for preparation of our financial statements; (iii) provide reasonable assurance that receipts and expenditures of company\nassets are made in accordance with management authorization; and (iv) provide reasonable assurance that unauthorized acquisition, use\nor disposition of company assets that could have a material effect on our financial statements would be prevented or detected on a timely\nbasis.\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 changes in conditions\nmay occur or the degree of compliance with the policies or procedures may deteriorate.\n\n \n\nOur\nmanagement conducted an evaluation, under the supervision and with the participation of our Chief Executive Officer and Chief Financial\nOfficer of the effectiveness of our internal control over financial reporting as of December 31, 2025. This evaluation was based on criteria\nset forth by the Committee of Sponsoring Organizations of the Treadway Commission, or COSO, Internal Control-Integrated Framework. Based\nupon such assessment, our Chief Executive Officer and Chief Financial Officer have concluded that due to the absence of a financial staff\nwith accounting and financial expertise and certain deficiencies in the design or operation of our internal control over financial reporting,\nour internal controls over financial reporting were not effective as of December 31, 2025.\n\n \n\nThis\nreport shall not be deemed to be filed for purposes of Section 18 of the Securities Exchange Act of 1934, or otherwise subject to the\nliabilities of that section, and is not incorporated by reference into any filing of the Company, whether made before or after the date\nhereof, regardless of any general incorporation language in such filing.\n\n \n\nThis\nannual report does not include an attestation report of our registered public accounting firm regarding internal control over financial\nreporting. The rules of the SEC do not require an attestation of the Management’s report by our registered public accounting firm\nin this annual report.\n\n \n\n**Changes\nin Internal Controls**\n\n \n\nThere\nhave been no changes in our internal control over financial reporting that occurred during our fiscal year ended December 31, 2025 that\nhave materially affected, or are reasonable likely to materially affect, our internal control over financial reporting. We believe we\nhave improved the capabilities of our accounting staff through the appointment of Xiaowen Zheng as our Chief Financial Officer but, as\ndiscussed above, we need to take additional steps to eliminate the material deficiencies in our disclosure controls and procedures."}