{"url_path":"/sec/cing/10-q/2026/item-4","section_key":"item-4","section_title":"Item 4 Controls and Procedures.**","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/1862150/0001493152-26-022884-index.html","accession_number":"0001493152-26-022884","cik":"0001862150","ticker":"CING","issuer_name":"Cingulate Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1862150/0001493152-26-022884-index.html","primary_entity_key":"0001862150","primary_entity_name":"Cingulate Inc."},"word_count":233,"has_tables":true,"body_markdown":"**Item\n4. Controls and Procedures.**\n\n \n\n*Evaluation\nof Our Disclosure Controls*\n\n \n\nWe\nmaintain a system of disclosure controls and procedures that is designed to ensure that information required to be disclosed in the reports\nthat we file or submit under the Securities Exchange Act of 1934, as amended (the “Exchange Act”) is recorded, processed,\nsummarized and reported within time periods specified in the SEC’s rules and forms and that such information is accumulated and\ncommunicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions\nregarding required disclosure. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute,\nassurance that the objectives of the control system are met. Our Chief Executive Officer and Chief Financial Officer, after evaluating\nthe effectiveness of our disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) of the Exchange Act) as of March\n31, 2026, has concluded that our disclosure controls and procedures were effective as of March 31, 2026.\n\n \n\n*Evaluation\nof Changes in Internal Control over Financial Reporting*\n\n \n\nThere\nwere no changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act)\nthat occurred during the fiscal quarter ended March 31, 2026 that have materially affected, or are reasonably likely to materially affect,\nour internal control over financial reporting.\n\n \n\n**PART\nII — OTHER INFORMATION**"}