{"url_path":"/sec/cik-0001119643/10-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/1119643/0001493152-26-024641-index.html","accession_number":"0001493152-26-024641","cik":"0001119643","ticker":null,"issuer_name":"NUTRA PHARMA CORP","edgar_url":"https://www.sec.gov/Archives/edgar/data/1119643/0001493152-26-024641-index.html","primary_entity_key":"0001119643","primary_entity_name":"NUTRA PHARMA CORP"},"word_count":732,"has_tables":true,"body_markdown":"**Item\n9A. Controls and Procedures**\n\n \n\n**Section\n1.**\n\n \n\nEvaluation\nof Disclosure Controls and Procedures:\n\n \n\nAs\nof December 31, 2025, we carried out an evaluation under the supervision and the participation of our Chief Executive Officer/Chief Financial\nOfficer, of the effectiveness of our disclosure controls and procedures as of December 31, 2025, as defined in Rule 13a-15(e) under the\nSecurities Exchange Act of 1934 (“Exchange Act”). Based on that evaluation, our management, including our Chief Executive\nOfficer/Chief Financial Officer, concluded that, because of the material weaknesses in internal control over financial reporting discussed\nin Management’s Report on Internal Control Over Financial Reporting below, our disclosure controls and procedures were not effective,\nat a reasonable assurance level, as of December 31, 2025. In light of this, we performed additional post-closing procedures and analyses\nin order to prepare the Consolidated Financial Statements included in this report. As a result of these procedures, we believe our Consolidated\nFinancial Statements included in this report present fairly, in all material respects, our financial condition, results of operations\nand cash flows for the periods presented. A control system cannot provide absolute assurance, however, that the objectives of the controls\nsystem are met, and no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any,\nwith the company have been detected.\n\n \n\n**Section\n2.**\n\n \n\nManagement’s\nAnnual Report on Internal Control over Financial Reporting\n\n \n\nDuring\nits evaluation of the effectiveness of internal control over financial reporting as of December 31, 2025, our management concluded that\nits material weaknesses in its internal controls over financial reporting include matters pertaining to: (a) lack of qualified accounting\npersonnel; (b) inadequate segregation of duties; (c) the need to enhance the supervision, monitoring and reviewing of financial statement\npreparation processes due to lack of qualified accounting personnel; and (d) instances of business arrangements and transactions, with\nboth related and unrelated parties, that were not supported by formal written agreements.\n\n \n\n36\n\n \n\n \n\nOur\nmanagement is responsible for establishing and maintaining adequate internal control over financial reporting. Our internal control over\nfinancial reporting is the process designed by and under the supervision of our Chief Executive Officer/Chief Financial Officer, or the\npersons performing similar functions, to provide reasonable assurance regarding the reliability of our financial reporting and the preparation\nof our financial statements for external reporting in accordance with accounting principles generally accepted in the United States of\nAmerica. Management has evaluated the effectiveness of our internal control over financial reporting using the criteria set forth by\nthe Committee of Sponsoring Organizations of the Treadway Commission (COSO-2013) in Internal Control over Financial Reporting - Guidance\nfor Smaller Public Companies. Under the supervision and with the participation of our Chief Executive Officer/Chief Financial Officer,\nour management has assessed the effectiveness of our internal control over financial reporting as of December 31, 2025 and concluded\nthat it is ineffective because of the material weaknesses. These identified material weaknesses included (i) an insufficient accounting\nstaff; (ii) inadequate segregation of duties; (iii) limited checks and balances in processing cash and other transactions; and (iv) lack\nof independent directors and an independent audit committee.\n\n \n\nTo\nremedy these weaknesses, when financially able, we plan to supplement our accounting staff with additional experienced financial professionals,\nredefining and realigning responsibilities and by defining additional controls, reporting processes and procedures to address the accounting\nrequirements and disclosures, and engage independent directors and a qualified independent audit committee.\n\n \n\nIn\naddition, until we locate and engage appropriate accounting personnel, we will engage third party consultants to assist in accounting\nfor complex transactions and disclosures.\n\n \n\nThe\nmaterial weaknesses discussed above will not be considered remediated until the necessary personnel have been engaged and the applicable\nremedial controls operate for a sufficient period of time and management has concluded, through testing, that these controls are operating\neffectively.\n\n \n\nManagement’s\nreport was not subject to attestation by the Company’s registered public accounting firm pursuant to temporary rules of the Securities\nand Exchange Commission that permit the Company to provide only management’s report in this annual report.\n\n \n\nChanges\nin Internal Control over Financial Reporting\n\n \n\nThere\nwere no changes in our internal control over financial reporting identified in connection with the evaluation required by paragraph (d)\nof Rule 13a-15 or 15d-15 under the Exchange Act that occurred during the year ended December 31, 2025 that have materially affected,\nor is reasonably likely to materially affect, our internal control over financial reporting."}