{"url_path":"/sec/bosc/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 Controls and","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-03-31","source_url":"https://www.sec.gov/Archives/edgar/data/1005516/0001213900-26-037333-index.html","accession_number":"0001213900-26-037333","cik":"0001005516","ticker":"BOSC","issuer_name":"BOS BETTER ONLINE SOLUTIONS LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1005516/0001213900-26-037333-index.html","primary_entity_key":"0001005516","primary_entity_name":"BOS BETTER ONLINE SOLUTIONS LTD"},"word_count":517,"has_tables":true,"body_markdown":"**Item 15: Controls and\nProcedures**\n\n \n\n(a)\nDisclosure controls and procedures.\n\n \n\nThe Company’s Chief\nExecutive Officer and its Chief Financial Officer evaluated the effectiveness of the Company’s disclosure controls and procedures\n(as defined in Rule 1a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934, as amended) as of the end of the period covered by\nthis report. Based on that evaluation, such Chief Executive Officer and Chief Financial Officer concluded that the Company’s disclosure\ncontrols and procedures were effective at the reasonable level of assurance (see paragraph (e) below) as of the end of the period covered\nby this report.\n\n \n\n(b)\nManagement’s Annual Report on Internal Control over Financial Reporting.\n\n \n\nOur management is responsible\nfor establishing and maintaining adequate internal control over financial reporting, as such term is defined in Rules 13a-15(f) and 15d-15(f)\nof the Exchange Act. Our management, including our Chief Executive Officer and our Chief Financial Officer, conducted an evaluation of\nthe effectiveness of our internal control over financial reporting based on the framework and criteria established in Internal Control—Integrated\nFramework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as of the end of the period covered\nby this report.\n\n \n\nBased on that evaluation,\nour management has concluded that our internal control over financial reporting was effective as of December 31, 2025. Notwithstanding\nthe foregoing, there can be no assurance that our internal control over financial reporting will detect or uncover all failures of persons\nwithin the Company to comply with our internal procedures, as all internal control systems, no matter how well designed, have inherent\nlimitations. Therefore, even those systems determined to be effective may not prevent or detect misstatements.\n\n \n\n(c)\nAttestation Report of the Registered Public Accounting Firm.\n\n \n\nThis annual report does not\ninclude an attestation report of the Company’s registered public accounting firm regarding internal control over financial reporting.\nManagement’s report was not subject to attestation by the Company’s registered public accounting firm pursuant to rules of\nthe SEC that permit the Company to provide only management’s report in this annual report.\n\n \n\n(d)\nChange in Internal Control over Financial Reporting.\n\n \n\nThere were no changes in the\nCompany’s internal controls over financial reporting that occurred during the fiscal year ended December 31, 2025, that have materially\naffected or are reasonably likely to materially affect these controls.\n\n \n\n(e)\nOther.\n\n \n\nThe Company believes that\na control system, no matter how well designed and operated, cannot provide absolute assurance that the objectives of the control system\nare met, and no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, with the\nCompany have been determined. Therefore, a control system, no matter how well conceived and operated, can provide only reasonable, not\nabsolute, assurance that the objectives of the control system are met. Our disclosure controls and procedures are designed to provide\nsuch reasonable assurances of achieving our desired control objectives, and our Chief Executive Officer and Chief Financial Officer have\nconcluded, as of December 31, 2025, that our disclosure controls and procedures were effective in achieving that level of reasonable assurance.\n\n \n\n57"}