{"url_path":"/sec/ceti/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":"2026-05-20","source_url":"https://www.sec.gov/Archives/edgar/data/1935092/0001079973-26-000703-index.html","accession_number":"0001079973-26-000703","cik":"0001935092","ticker":"CETI","issuer_name":"Cyber Enviro-Tech, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1935092/0001079973-26-000703-index.html","primary_entity_key":"0001935092","primary_entity_name":"Cyber Enviro-Tech, Inc."},"word_count":746,"has_tables":true,"body_markdown":"**ITEM 9A: Controls and Procedures**\n\n** **\n\n**Evaluation of Disclosure Controls and Procedures**\n\n \n\nDisclosure controls and procedures are controls\nand other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the\nSecurities Exchange Act of 1934 (the \"Exchange Act\") is recorded, processed, summarized and reported, within the time periods\nspecified in the Securities and Exchange Commission's rules and forms. Disclosure controls and procedures include controls and procedures\ndesigned to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is accumulated\nand communicated to management to allow timely decisions regarding required disclosure. \n\nAs required by paragraph (b) of Rules 13a-15\nor 15d-15 under the Exchange Act, our management, with the participation of our chief executive officer (our principal executive officer)\nand our chief financial officer (our principal financial officer) evaluated the effectiveness of our disclosure controls and procedures\nas of the end of the period covered by this annual report, being December 31, 2025.\n\nBased on this evaluation, these officers concluded\nthat, as of December 31, 2025 these disclosure controls and procedures were not effective to ensure that the information required to\nbe disclosed by our company in reports it files or submits under the Exchange Act is recorded, processed, summarized and reported within\nthe time periods specified in the rules and forms of the Securities Exchange Commission.  The conclusion that our disclosure\ncontrols and procedures were not effective was due to the Company lacking in pre-planning for expenses and documentation of all transactions.\n\nBecause of the inherent limitations in all\ncontrol systems, no evaluation of controls can provide absolute assurance that all control issues, if any, within our company have been\ndetected. These inherent limitations include the realities that judgments in decision-making can be faulty and that breakdowns can occur\nbecause of simple error or mistake. \n\n13 \n\n \n\n**Management's Annual Report on Internal Control\nover Financial Reporting**\n\n** **\n\nOur management is responsible for establishing\nand maintaining adequate internal control over financial reporting. The term \"internal control over financial reporting\"\nis defined as a process designed by, or under the supervision of, an issuer's principal executive and principal financial officers, or\npersons performing similar functions, and effected by the issuer's board of directors, management and other personnel, to provide reasonable\nassurance regarding the reliability of financial reporting and the preparation of consolidated financial statements for external purposes\nin accordance with generally accepted accounting principles and includes those policies and procedures that:\n\n \n(1)\nPertain\nto the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the\nassets of the issuer; and\n\n \n\n \n(2)\nprovide reasonable\nassurance that transactions are recorded as necessary to permit preparation of consolidated financial statements in accordance\nwith generally accepted accounting principles, and that receipts and expenditures of the issuer are being made only in accordance\nwith authorizations of management and directors of the issuer.\n\nUnder the supervision of our chief executive\nofficer, being our principal executive officer, and our chief financial officer, being our principal financial officer we conducted an\nevaluation of the effectiveness of our internal control over financial reporting as of December 31, 2025 using the criteria established\nin Internal Control Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).\nThis evaluation included review of the documentation of controls, evaluation of the design effectiveness of controls, testing of the\noperating effectiveness of controls and a conclusion on this evaluation. Based on this evaluation, our management concluded our internal\ncontrols over financial reporting had strengthened during the year ended December 31, 2025 , but were not effective at December\n31, 2025.\n\nA material weakness is a deficiency, or combination\nof deficiencies, in internal control over financial reporting, such that there is a more than remote possibility that a misstatement\nof our company's annual or interim consolidated financial statements could occur. In its assessment of the effectiveness of our internal\ncontrol over financial reporting as of December 31, 2025, we determined that there were control deficiencies that constituted material\nweaknesses which are indicative of many small companies with small staff, such as:\n\n \n(1)\n\ninadequate segregation of duties and ineffective\nrisk assessment; and\n\n \n\n \n(2)\ninsufficient written\npolicies and procedures for documenting all transactions with vendors.\n\nOur management is currently evaluating remediation\nplans for the above deficiencies. The Company anticipates revenue growth in 2026 and expects to increase hiring which will provide better\nsegregation of duties and internal controls."}