{"url_path":"/sec/cety/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A Controls and Procedures.**","topic":"sec","document":{"doc_type":"10-K/A","doc_date":"2026-06-05","source_url":"https://www.sec.gov/Archives/edgar/data/1329606/0001493152-26-027379-index.html","accession_number":"0001493152-26-027379","cik":"0001329606","ticker":"CETY","issuer_name":"Clean Energy Technologies, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1329606/0001493152-26-027379-index.html","primary_entity_key":"0001329606","primary_entity_name":"Clean Energy Technologies, Inc."},"word_count":723,"has_tables":true,"body_markdown":"**Item\n9A. Controls and Procedures.**\n\n** **\n\n**Evaluation\nof Disclosure Controls and Procedures**\n\n \n\n*(a)\nEvaluation of Disclosure Controls and Procedures*\n\n \n\nWe\nmaintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our reports pursuant\nto the Securities Exchange Act, of 1934, as amended, or the Exchange Act, is recorded, processed, summarized and reported within the\ntime periods specified in the rules and forms, and that such information is accumulated and communicated to us, including our chief executive\nofficer and chief financial officer, as appropriate, to allow timely decisions regarding required disclosure.\n\n \n\nAs\nrequired by Rules 13a-15(b) of the Exchange Act, an evaluation as of December 31, 2024 was conducted under the supervision and with the\nparticipation of our management, including our chief executive officer and chief financial officer, of the effectiveness of our disclosure\ncontrols and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act. Based upon that evaluation, our chief executive\nofficer and chief financial officer concluded that our disclosure controls and procedures were not effective as of December 31, 2024.\n\n \n\n*(b)\nReport of Management on Internal Control over Financial Reporting*\n\n \n\nWe\nare responsible for establishing and maintaining adequate internal control over financial reporting. Internal control over financial\nreporting is defined in Rule 13a-15(f) and 15d-15(f) of the Exchange Act. Under the supervision and with the participation of our management\nincluding our of our chief executive officer and principal financial officer, we conducted an evaluation of the effectiveness of our\ninternal control over financial reporting based on the 2013 framework in Internal Control-Integrated Framework issued by the Committee\nof Sponsoring Organizations of the Treadway Commission, or COSO.\n\n \n\nBased\non our evaluation under the 2013 Internal Control-Integrated Framework, our chief executive officer and chief financial officer concluded\nthat our internal control over financial reporting was not effective as of December 31, 2024 due to the following material weaknesses:\n\n \n\n●\na lack of sufficient in-house qualified accounting staff with the appropriate level of knowledge and experience in the application of U.S. GAAP and SEC financial reporting\nrequirements;\n\n \n\n●\ninadequate controls and segregation of duties due to limited resources and number of employees;\n\n \n\n●\nmaterial purchase price allocation of Shuya transactions which are heavily dependent upon the use of estimates and assumptions and\nrequire us using consultants; and\n\n \n\n● ineffective\ncontrols over the review and presentation of financial statement disclosures, including stockholders’ equity account balances,\nroll forwards, and related disclosures, which resulted in errors requiring restatement and amendments to previously issued financial statements.\n\n \n\nManagement has implemented and continues to enhance controls and review\nprocedures relating to the preparation and review of financial statements and related disclosures, including additional review controls\nover stockholders’ equity rollforwards, account reconciliations, cross-referencing of financial statement disclosures, and financial\nstatement presentation. In response to the errors identified in connection with the restatement and amendments to previously issued financial\nstatements, the Company has implemented enhanced multi-level review procedures designed to improve the accuracy and consistency of stockholders’\nequity balances and related disclosures included in its filings with the SEC.\n\n \n\nThe Company also plans to strengthen its accounting and financial reporting function by hiring additional qualified\naccounting personnel with relevant U.S. GAAP and SEC reporting experience and continuing to engage external accounting professionals and\nconsultants with technical accounting expertise. In addition, the Company intends to formalize accounting policies and procedures and\nprovide additional training relating to financial reporting and disclosure requirements.\n\n \n\nManagement is currently in the process of implementing and testing these enhanced controls and remediation measures\nand expects to continue remediation efforts throughout fiscal year 2025. However, the material weaknesses cannot be considered remediated\nuntil the applicable controls have operated for a sufficient period of time and management has concluded, through testing, that these\ncontrols are operating effectively.\n\n \n\nManagement continues to perform monitoring and oversight activities as part of the remediation process; however,\nsuch activities are not considered sufficient to remediate the identified material weaknesses.\n\n \n\n*(c)\nChanges in Internal Control over Financial Reporting*\n\n \n\nOther\nthan the enhanced review procedures and remediation efforts described above, there have been no other changes in our internal\ncontrol over financial reporting that occurred during the period covered by this Annual Report on Form 10-K for the year ended\nDecember 31, 2024, that have materially affected, or are reasonably likely to materially affect, our internal control over financial\nreporting."}