{"url_path":"/sec/cphi/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":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1106644/0001213900-26-057705-index.html","accession_number":"0001213900-26-057705","cik":"0001106644","ticker":"CPHI","issuer_name":"CHINA PHARMA HOLDINGS, INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1106644/0001213900-26-057705-index.html","primary_entity_key":"0001106644","primary_entity_name":"CHINA PHARMA HOLDINGS, INC."},"word_count":384,"has_tables":true,"body_markdown":"**Item 4. Controls and Procedures**\n\n \n\n**Evaluation of Disclosure Controls and Procedures**\n\n \n\nOur Chief Executive Officer and interim Chief\nFinancial Officer evaluated the effectiveness of our “disclosure controls and procedures” (as defined in the Securities Exchange\nAct of 1934 (the “Exchange Act”) Rules 13a-15(e) or 15d-15(e)) as of the end of the period covered by this quarterly report.\nDisclosure controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed\nin our reports filed or submitted under the Exchange Act (a) is recorded, processed, summarized and reported within the time periods specified\nin the Securities and Exchange Commission’s rules and forms and (b) is accumulated and communicated to management, including our\nChief Executive Officer and interim Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.\nOur management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance\nof achieving their objectives and management necessarily applies its judgment in evaluating the cost-benefit relationship of possible\ncontrols and procedures.\n\n \n\nOur disclosure controls and procedures are designed\nto provide reasonable assurance of achieving their objectives as described above. Based on this evaluation, our Chief Executive Officer\nand interim Chief Financial Officer concluded that our disclosure controls and procedures were not effective as of March 31, 2026 to satisfy\nthe objectives for which they are intended. This was due to the material weakness in our internal control over financial reporting, with\nrespect to our lack of accounting financial reporting personnel who were knowledgeable in U.S. GAAP, as disclosed in our annual report\non Form 10-K for the fiscal year ended December 31, 2025, filed with the SEC on April 1, 2026. Notwithstanding the aforementioned material\nweakness, management has concluded that our condensed consolidated financial statements included in this report are fairly stated in all\nmaterial respects in accordance with U.S. GAAP for each period presented herein.\n\n \n\n**Changes in Internal Controls over Financial Reporting**\n\n \n\nThere were no changes in our internal control\nover financial reporting identified in connection with the evaluation required by paragraph (d) of Exchange Act Rules 13a-15 or 15d-15\nthat occurred during our last fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal\ncontrol over financial reporting.\n\n \n\n24\n\n \n\n \n\n**PART II OTHER INFORMATION**"}