{"url_path":"/sec/cik-0001681769/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A Controls and Procedures.","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-05-08","source_url":"https://www.sec.gov/Archives/edgar/data/1681769/0001520138-26-000152-index.html","accession_number":"0001520138-26-000152","cik":"0001681769","ticker":null,"issuer_name":"BRILLIANT N.E.V. CORP.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1681769/0001520138-26-000152-index.html","primary_entity_key":"0001681769","primary_entity_name":"BRILLIANT N.E.V. CORP."},"word_count":516,"has_tables":true,"body_markdown":"Item 9A. Controls and Procedures.\n\n \n\nEvaluation of Disclosure Controls and Procedures\n\n \n\nManagement, with the participation of the Company’s\nprincipal executive officer and principal financial officer, evaluated the effectiveness of the Company’s\ndisclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended)\nas of July 31, 2025. Disclosure controls and procedures are designed to ensure that information required to be disclosed by the Company\nin the reports it files or submits under the Securities Exchange Act of 1934, as amended, is recorded, processed, summarized and reported\nwithin the time periods specified in the rules and forms of the Securities and Exchange Commission and that such information is accumulated\nand communicated to management, including the Company’s principal\nexecutive officer and principal financial officer, as appropriate, to allow timely decisions regarding required disclosure.\n\n \n\nBased on this evaluation, the Company’s\nprincipal executive officer and principal financial officer concluded that the Company’s\ndisclosure controls and procedures were not effective as of July 31, 2025 because of material weaknesses in the Company’s\ninternal control over financial reporting. These material weaknesses included a lack of sufficient personnel with appropriate accounting\nand financial reporting expertise, inadequate segregation of duties, and limited written policies and procedures necessary to achieve\ncomplete, accurate and timely financial reporting.\n\n \n\nManagement’s\nAnnual Report on Internal Control over Financial Reporting\n\n \n\nManagement is responsible for establishing and maintaining adequate\ninternal control over financial reporting for the Company. Internal control over financial reporting is a process designed by, or under\nthe supervision of, the Company’s principal executive officer and\nprincipal financial officer to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial\nstatements for external purposes in accordance with GAAP.\n\n \n\nBecause of its inherent limitations, internal control over financial\nreporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject\nto the risk that controls may become inadequate because of changes in conditions or that compliance with the policies or procedures may\ndeteriorate.\n\n \n\nManagement assessed the effectiveness of the Company’s\ninternal control over financial reporting as of July 31, 2025 using the criteria established in Internal Control—Integrated Framework\n(2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”).\nBased on this assessment, management concluded that the Company’s\ninternal control over financial reporting was not effective as of July 31, 2025 due to the material weaknesses described above.\n\n \n\nThis Annual Report on Form 10-K does not include an attestation report\nof the Company’s registered public accounting firm regarding internal\ncontrol over financial reporting. Management’s report was not subject\nto attestation by the Company’s registered public accounting firm\npursuant to the rules of the SEC that permit the Company to provide only management’s\nreport in this Annual Report on Form 10-K.\n\n \n\nChanges in Internal Control over\nFinancial Reporting\n\n \n\nDuring the fiscal year ended July 31, 2025, there were no changes in\nthe Company’s internal control over financial reporting that materially\naffected, or were reasonably likely to materially affect, the Company’s\ninternal control over financial reporting.\n\n \n\n9\n\n[Table of Contents](#toc)"}