{"url_path":"/sec/anvi/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":"2026-06-03","source_url":"https://www.sec.gov/Archives/edgar/data/1570132/0001079973-26-000779-index.html","accession_number":"0001079973-26-000779","cik":"0001570132","ticker":"ANVI","issuer_name":"ANVI GLOBAL HOLDINGS, INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1570132/0001079973-26-000779-index.html","primary_entity_key":"0001570132","primary_entity_name":"ANVI GLOBAL HOLDINGS, INC."},"word_count":756,"has_tables":true,"body_markdown":"**ITEM 9A. CONTROLS AND PROCEDURES.**\n\n** **\n\n**Evaluation of Disclosure Controls and Procedures**\n\n \n\nUnder the supervision and with the participation\nof our management, including the Chief Executive Officer who also acts as our Chief Financial Officer, we have evaluated the effectiveness\nof our disclosure controls and procedures (as defined in Rule 13a-15(e) and Rule 15d-15(e) of the Exchange Act) as of the end of the period\ncovered by this report. The disclosure controls and procedures ensure that all information required to be disclosed by us in the reports\nthat we file or submit under the Exchange Act is: (i) recorded, processed, summarized and reported, within the time periods specified\nin the SEC’s rule and forms; and (ii) accumulated and communicated to our management, including our Chief Executive Officer as appropriate\nto allow timely decisions regarding required disclosure. Based on that evaluation, the Chief Executive Officer concluded that, as of February\n28, 2026, these disclosure controls and procedures were not effective.\n\n \n\n**Management’s Annual Report on Internal\nControl over Financial Reporting**\n\n** **\n\nThe term\n“disclosure controls and procedures” (defined in SEC Rule 13a-15(e)) refers to the controls and other procedures of a company\nthat are designed to ensure that information required to be disclosed by a company in the reports that it files under the Securities Exchange\nAct of 1934 (the “Exchange Act”) is recorded, processed, summarized and reported within required time periods. “Disclosure\ncontrols and procedures” include, without limitation, controls and procedures designed to ensure that information required to be\ndisclosed by a company in the reports that it files or submits under the Exchange Act is accumulated and communicated to the Company’s\nmanagement, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate\nto allow timely decisions regarding required disclosure.\n\n \n\nManagement is responsible for establishing and\nmaintaining adequate internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f)). The Company’s internal\ncontrol over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting\nand the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United\nStates of America. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.\nAlso, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because\nof changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. Under the supervision and\nwith the participation of management including its CEO & CFO, company conducted its evaluation of the effectiveness of the Company’s\ninternal control over financial reporting as of February 28, 2026, using the criteria established in the 2013 “Internal Control\n- Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission (\"COSO \").\nBased on this evaluation, management concluded that our internal controls over financial reporting was not effective as of February 28,\n2026.\n\n \n\nA material weakness is a deficiency, or combination\nof deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement\nof the Company’s annual or interim financial statements will not be prevented or detected on a timely basis. The Company has yet\nto assess and establish effective internal control over financial reporting as of February 28, 2026, and as such, there might exist control\ndeficiencies that in turn might have constituted and lead to material weaknesses, as described below, which list is not exhaustive but\nis intended to be illustrative to indicate such weaknesses**.** Our management identified the following material weaknesses in our\ninternal control over financial reporting, which are indicative of many small companies with small staff: (i) inadequate segregation of\nduties and effective risk assessment; and (ii) insufficient written policies and procedures for accounting and financial reporting with\nrespect to the requirements and application of both US GAAP and SEC guidelines.\n\n  \n\n**Changes in Internal Controls over Financial Reporting**\n\n \n\nOur management has determined that there were\nno changes made in the implementation of our internal controls over financial reporting during the fourth quarter of the year ended February\n28, 2026.\n\n \n\n**Attestation Report of Independent Public Accounting Firm**\n\n \n\nThis annual report does not include an attestation\nreport of our registered public accounting firm regarding internal control over financial reporting because as a smaller reporting company\nwe are not subject to attestation by our independent registered public accounting firm pursuant to rules of the Securities and Exchange\nCommission that permit us to provide only management’s report in this annual report.\n\n \n\n14"}