{"url_path":"/sec/aptof/10-q/2026/item-4","section_key":"item-4","section_title":"Item 4 CONTROLS AND PROCEDURES","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-13","source_url":"https://www.sec.gov/Archives/edgar/data/882361/0001193125-26-221955-index.html","accession_number":"0001193125-26-221955","cik":"0000882361","ticker":"APTOF","issuer_name":"Aptose Biosciences Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/882361/0001193125-26-221955-index.html","primary_entity_key":"0000882361","primary_entity_name":"Aptose Biosciences Inc."},"word_count":363,"has_tables":true,"body_markdown":"ITEM 4 – CONTROLS AND PROCEDURES\n\nAs of the end of our fiscal quarter ended March 31, 2026, an evaluation of the effectiveness of our “disclosure controls and procedures” (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the United States Exchange Act of 1934, as amended (the “Exchange Act”)), was carried out by our management, with the participation of our principal executive officer and principal financial officer. Based upon that evaluation, our principal executive officer and principal financial officer have concluded that as of the end of our fiscal quarter ended March 31, 2026, our disclosure controls and procedures were effective at a reasonable assurance level.\n\nOur management is responsible for establishing and maintaining adequate internal control over financial reporting as such term is defined in Exchange Act Rule 13a-15(f). Internal control over financial reporting is a process designed under the supervision and with the participation of our management, including our principal executive and financial officer, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America.\n\nAs of March 31, 2026, our management assessed the effectiveness of our internal control over financial reporting using the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control-Integrated Framework (2013 Framework). Based on this assessment, our management concluded that, as of March 31, 2026, our internal control over financial reporting was effective based on those criteria. We are a “smaller reporting company” as defined in Item 10(f)(1) of Regulation S-K under the Securities Act. For as long as we continue to be a smaller reporting company, we may take advantage of exemptions from various reporting requirements that are applicable to other public companies that are not smaller reporting companies.\n\nCHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING\n\nThere were no changes in our internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) during our fiscal quarter ended March 31, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.\n\n \n\n34\n\n \n\n \n\n \n\nPART II—OTHER INFORMATION"}