{"url_path":"/sec/byah/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 CONTROLS AND PROCEDURES**","topic":"sec","document":{"doc_type":"20-F/A","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1986247/0001213900-26-057152-index.html","accession_number":"0001213900-26-057152","cik":"0001986247","ticker":"BYAH","issuer_name":"Park Ha Biological Technology Co., Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1986247/0001213900-26-057152-index.html","primary_entity_key":"0001986247","primary_entity_name":"Park Ha Biological Technology Co., Ltd."},"word_count":407,"has_tables":true,"body_markdown":"**ITEM\n15. CONTROLS AND PROCEDURES**\n\n \n\n**Disclosure\nControls and Procedures**\n\n \n\nOur\nmanagement, with the participation of our chief executive officer and chief financial officer, has performed an evaluation of the effectiveness\nof our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) as of the end of the period covered by\nthis annual report, as required by Rule 13a-15(b) under the Exchange Act.\n\n \n\nBased\non that evaluation, our management has concluded that, due to the material weaknesses described below, as of October 31, 2025, our disclosure\ncontrols and procedures were not effective. Our conclusion is based on the fact that we do not have sufficient in-house personnel in\nour accounting department with sufficient knowledge of the U.S. GAAP and SEC reporting rules.\n\n \n\n**Management’s\nAnnual Report on Internal Control over Financial Reporting**\n\n \n\nOur\nmanagement is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Exchange\nAct Rule 13a-15(f). Our management, with the participation of our chief executive officer and our chief financial officer, evaluated\nthe effectiveness of our internal control over financial reporting based on criteria established in the framework in Internal Control—Integrated\nFramework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on this evaluation, our management\nhas concluded that our internal control over financial reporting was not effective as of October 31, 2025. Our management identified\nthe material weakness(es) in our internal control over financial reporting as insufficient in-house personnel in our accounting department\nwith sufficient knowledge of the U.S. GAAP and SEC reporting rules.\n\n \n\nBecause\nof its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of\nany evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions\nor because the degree of compliance with policies or procedures may deteriorate.\n\n \n\n138\n\n \n\n  \n\n**Attestation\nReport of the Registered Public Accounting Firm**\n\n \n\nThis\nannual report does not include an attestation report of our registered public accounting firm regarding internal control over financial\nreporting. Management’s report was not subject to attestation by our registered public accounting firm pursuant to the rules of\nthe SEC.\n\n \n\n**Changes\nin Internal Control over Financial Reporting**\n\n \n\nThere\nhave been no changes in our internal controls over financial reporting that occurred during the fiscal year ended October 31, 2025 that\nhave materially affected, or are reasonably likely to materially affect, our internal control over financial reporting."}