{"url_path":"/sec/btcy/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":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/1630113/0001493152-26-033207-index.html","accession_number":"0001493152-26-033207","cik":"0001630113","ticker":"BTCY","issuer_name":"BIOTRICITY INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1630113/0001493152-26-033207-index.html","primary_entity_key":"0001630113","primary_entity_name":"BIOTRICITY INC."},"word_count":900,"has_tables":true,"body_markdown":"**ITEM\n9A. CONTROLS AND PROCEDURES**\n\n \n\n**Evaluation\nof Disclosure Controls and Procedures**\n\n \n\nThe\nCompany maintains disclosure controls and procedures that are designed to ensure that information required to be disclosed in the Company’s\nExchange Act reports is recorded, processed, summarized and reported within the time communicated to the Company’s management,\nincluding its Chief Executive Officer and principal financial officer, as appropriate, to allow timely decisions regarding required disclosure\nbased closely on the definition of “disclosure controls and procedures” in Rule 13a-15(e). The Company’s disclosure\ncontrols and procedures are designed to provide a reasonable level of assurance of reaching the Company’s desired disclosure control\nobjectives. In designing periods specified in the SEC’s rules and forms, and that such information is accumulated and evaluating\nthe disclosure controls and procedures, management recognized that any controls and procedures, no matter how well designed and operated,\ncan provide only reasonable assurance of achieving the desired control objectives, and management necessarily was required to apply its\njudgment in evaluating the cost-benefit relationship of possible controls and procedures. The Company’s certifying officers have\nconcluded that the Company’s disclosure controls and procedures are effective in reaching that level of assurance.\n\n \n\nAt\nthe end of the period being reported upon, the Company carried out an evaluation, under the supervision and with the participation of\nthe Company’s management, including the Company’s Chief Executive Officer and principal financial officer, of the effectiveness\nof the design and operation of the Company’s disclosure controls and procedures. Based on the foregoing, our Chief Executive Officer\nand principal financial officer concluded that our disclosure controls and procedures were effective to ensure that the material information\nrequired to be included in our Securities and Exchange Commission reports is accumulated and communicated to our management, including\nour principal executive and financial officer, recorded, processed, summarized and reported within the time periods specified in Securities\nand Exchange Commission rules and forms relating to the Company, based on the assessment and control of disclosure decisions currently\nperformed by a small team. The Company plans to expand its management team and build a full internal control framework required by\na more complex entity.\n\n** **\n\n**Management’s\nReport on Internal Control over Financial Reporting**\n\n \n\nManagement\nof the Company is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Section\n13a-15(f) of the Securities Exchange Act of 1934, as amended). Internal control over financial reporting is a process designed by, or\nunder the supervision of, the Company’s principal financial officer to provide reasonable assurance regarding the reliability of\nfinancial reporting and the preparation of the Company’s financial statements for external reporting purposes in conformity with\nU.S. generally accepted accounting principles and include those policies and procedures that (i) pertain to the maintenance of records\nthat in reasonable detail accurately and fairly reflect the transactions and disposition of the assets of the Company; (ii) provide reasonable\nassurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted\naccounting principles, and that receipts and expenditures of the Company are being made only in accordance with authorization of management\nand directors of the Company; and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition,\nuse or disposition of the Company’s assets that could have a material effect on the financial statements.\n\n \n\n51\n\n \n\n \n\nAs\nof March 31, 2026, management conducted an assessment of the effectiveness of the Company’s internal control over financial reporting\nbased on the framework established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations (COSO)\nof the Treadway Commission (2013). Based on the criteria established by COSO management concluded that the Company’s internal control\nover financial reporting was effective as of March 31, 2026.\n\n \n\nThis\nReport does not include an attestation report of the Company’s independent registered public accounting firm regarding internal\ncontrol over financial reporting as smaller reporting companies are not required to include such report. Management’s report is\nnot subject to attestation by the Company’s independent registered public accounting firm.\n\n \n\n**Limitations\non the Effectiveness of Controls**\n\n \n\nManagement\nhas confidence in its internal controls and procedures. The Company’s management believes that a control system, no matter how\nwell designed and operated can provide only reasonable assurance and cannot provide absolute assurance that the objectives of the internal\ncontrol system are met, and no evaluation of internal controls can provide absolute assurance that all control issues and instances of\nfraud, if any, within a company have been detected. Further, the design of an internal control system must reflect the fact that there\nare resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitation\nin all internal control systems, no evaluation of controls can provide absolute assurance that all control issuers and instances of fraud,\nif any, within the Company have been detected.\n\n \n\n**Changes\nin Internal Controls**\n\n \n\nThere\nwere no changes in the Company’s internal controls over financial reporting that occurred during the three months ended March 31,\n2026 that have materially affected, or are reasonably likely to materially affect, our internal controls over financial reporting.\n\n \n\nInternal\ncontrol systems, no matter how well designed and operated, have inherent limitations. Therefore, even a system which is determined to\nbe effective cannot provide absolute assurance that all control issues have been detected or prevented. Our systems of internal controls\nare designed to provide reasonable assurance with respect to financial statement preparation and presentation."}