{"url_path":"/sec/cik-0001695963/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A Controls and Procedures**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-01","source_url":"https://www.sec.gov/Archives/edgar/data/1695963/0001214659-26-006969-index.html","accession_number":"0001214659-26-006969","cik":"0001695963","ticker":null,"issuer_name":"Korth Direct Mortgage Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1695963/0001214659-26-006969-index.html","primary_entity_key":"0001695963","primary_entity_name":"Korth Direct Mortgage Inc."},"word_count":478,"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 and other procedures\nthat are designed to ensure that information required to be disclosed in our reports filed or submitted under the Securities Exchange\nAct is recorded, processed, summarized and reported, within the time periods specified in the Securities and Exchange Commission’s\nrules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information\nrequired to be disclosed in our reports filed under the Exchange Act is accumulated and communicated to management, including our Chief\nExecutive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.\n\n \n\nWe carried out an evaluation of the effectiveness of the design and\noperation of our disclosure controls and procedures (as defined in Securities Exchange Act Rules 13a-15(e) and 15d-15(e)) as of December\n31, 2025. Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and\nprocedures were effective as of December 31, 2025.\n\n** **\n\n**Management’s Report on Internal Control Over Financial Reporting**\n\n \n\nWe are responsible for establishing and maintaining\nadequate internal control over financial reporting as such term is defined by Securities Exchange Act Rule 13a-15(f). Our internal controls\nare designed to provide reasonable assurance as to the reliability of our financial statements for external purposes in accordance with\naccounting principles generally accepted in the United States.\n\n \n\nInternal control over financial reporting has\ninherent limitations and may not prevent or detect misstatements. Therefore, even those systems determined to be effective can provide\nonly reasonable, not absolute, assurance with respect to financial statement preparation and presentation. Further, because of changes\nin conditions, the effectiveness of internal control over financial reporting may vary over time.\n\n \n\nA material weakness is a deficiency, or a combination\nof deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement\nof the Company’s annual or interim financial statements will not be prevented or detected on a timely basis.\n\n \n\nUnder the supervision and with the participation\nof our Chief Executive Officer, we have evaluated the effectiveness of our internal control over financial reporting as of December 31,\n2025, as required by Securities Exchange Act Rule 13a-15(c). In making our assessment, we have utilized the criteria set forth by the\n2013 Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission. We concluded\nthat based on our evaluation, our internal control over financial reporting was effective as of December 31, 2025.\n\n \n\n**Changes in internal control over financial\nreporting**\n\n \n\nThere have been no changes in our internal control\nover financial reporting that occurred during the fourth quarter ended December 31, 2025, or subsequent to the date the Company completed\nits evaluation, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting."}