{"url_path":"/sec/apex/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 ****CONTROLS","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-12","source_url":"https://www.sec.gov/Archives/edgar/data/2069858/0001213900-26-054917-index.html","accession_number":"0001213900-26-054917","cik":"0002069858","ticker":"APEX","issuer_name":"APEX Global Solutions Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/2069858/0001213900-26-054917-index.html","primary_entity_key":"0002069858","primary_entity_name":"APEX Global Solutions Ltd"},"word_count":425,"has_tables":true,"body_markdown":"**ITEM 15.****CONTROLS\nAND PROCEDURES**\n\n** **\n\n**Disclosure\nControls and Procedures**\n\n** **\n\nDisclosure\ncontrols and procedures are designed to ensure that information required to be disclosed by us in reports filed or submitted under the\nExchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms. Disclosure\ncontrols include, without limitation, controls and procedures designed to ensure that information required to be disclosed under the\nExchange Act is accumulated and communicated to management, including principal executive and financial officers, as appropriate, to\nallow timely decisions regarding required disclosure. There are inherent limitations to the effectiveness of any system of disclosure\ncontrols and procedures, including the possibility of human error and the circumvention or overriding of the controls and procedures.\nAccordingly, even effective disclosure controls and procedures can only provide reasonable assurance of achieving their control objectives.\n\n \n\nOur\nmanagement carried out an evaluation, under the supervision of our chief executive officer and chief financial officer, of the effectiveness\nof our disclosure controls and procedures, as such term is defined under Rule 13a-15(e) promulgated under the Exchange Act, as of\nDecember 31, 2025. Based on that evaluation, our management, including our chief executive officer and chief financial officer, concluded\nthat our disclosure controls and procedures were effective as of December 31, 2025.\n\n \n\n67\n\n \n\n  \n\n**Management’s\nAnnual Report on Internal Control over Financial Reporting**\n\n \n\nThis\nannual report does not include a report of management’s assessment regarding internal control over financial reporting due to a\ntransition period established by rules of the Securities and Exchange Commission for newly public companies.\n\n \n\n**Attestation\nReport of Independent Registered Public Accounting Firm**\n\n** **\n\nThis\nannual report does not include an attestation report of our registered public accounting firm because our company is neither an “accelerated\nfiler” nor a “large accelerated filer” as those terms are defined by the SEC.\n\n \n\n**Changes\nin Internal Controls over Financial Reporting**\n\n** **\n\nThere\nwere no changes in our internal control over financial reporting (as defined in Rule 13a-15(f) of the Exchange Act) that occurred\nduring the period covered by this annual report that have materially affected, or are reasonably likely to materially affect, our internal\ncontrols over financial reporting.\n\n \n\nIt\nshould be noted that while our management believes that our disclosure controls and procedures provide a reasonable level of assurance,\nour management does not expect that our disclosure controls and procedures or internal financial controls will prevent all errors or\nfraud. A control system, no matter how well conceived or operated, can provide only reasonable, not absolute, assurance that the objectives\nof the control system are met."}