{"url_path":"/sec/ehvvf/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 CONTROLS AND PROCEDURES**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1653606/0001493152-26-023957-index.html","accession_number":"0001493152-26-023957","cik":"0001653606","ticker":"EHVVF","issuer_name":"Ehave, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1653606/0001493152-26-023957-index.html","primary_entity_key":"0001653606","primary_entity_name":"Ehave, Inc."},"word_count":639,"has_tables":true,"body_markdown":"**ITEM\n15. CONTROLS AND PROCEDURES**\n\n**A.\nEvaluation of Disclosures and Procedures**\n\nDuring\nthe review by our Chief Executive Officer and Chief Financial Officer of our Company’s disclosure controls and procedures (as defined\nin Exchange Act rules 13a-15(e) and 15d-15(e)), and based on the evaluation of these controls and procedures as of the end of the period\ncovered by this annual report, it was determined that a material weakness was identified in our controls for ensuring that information\nrequired to be disclosed by us in the reports that we file or submit under the Exchange Act is summarized and reported within the time\nperiods specified in the Securities and Exchange Commission’s rules and forms. The information required to be disclosed by us in\nthe reports that we file or submit under the Exchange Act is accumulated and communicated to our management, including our Chief Executive\nOfficer and Chief Financial Officer, or persons performing similar functions, as appropriate to allow timely decisions regarding required\ndisclosure.\n\n**B.\nManagement’s Annual Report on Internal Control Over Financial Reporting**\n\nOur\nmanagement is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rules 13a-15(f)\nand 15d-15(f) under the Exchange Act. As required by Rule 13a-15(c) of the Exchange Act, our management conducted an evaluation of our\ncompany’s internal control over financial reporting as of December 31, 2025, based on the framework in Internal Control —\nIntegrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on that evaluation,\nas a result of the material weaknesses described below, management has concluded that our internal control over financial reporting was\nnot effective as of December 31, 2025.\n\nA\nmaterial weakness in internal controls is a deficiency in internal control, or combination of control deficiencies, that adversely affects\nour ability to initiate, authorize, record, process, or report external financial data reliably in accordance with GAAP such that there\nis more than a remote likelihood that a material misstatement of our annual or interim financial statements that is more than inconsequential\nwill not be prevented or detected. In the course of making our assessment of the effectiveness of internal controls over financial reporting,\nwe identified material weaknesses in our internal control over financial reporting. Specifically, (1) we lack a sufficient number of\nemployees to properly segregate duties and provide adequate monitoring during the process leading to and including the preparation of\nthe consolidated financial statements, and (2) we do not maintain effective controls to ensure that equity instruments were properly\nrecorded and classified in accordance with U.S. GAAP.\n\nTo\nmitigate this weakness, our auditors suggested that the company continue to maintain sufficient accounting personnel to ensure segregation\nof duties and accurate accounting records, noting that we use an outside consultant to perform day-to-day review function and that we\ncreate, document and maintain policies and procedures. Our management intends to take this guidance into consideration as we work to\nresolve this weakness. Based on our assessment under the criteria described above, the CEO has concluded that our internal control over\nfinancial reporting was not effective as of December 31, 2025.\n\nBecause\nof its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of\nany evaluation of effectiveness of our internal control over financial reporting to future periods are subject to the risks that controls\nmay become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.\n\n**C.\nAttestation Report of the Registered Public Accounting Firms**\n\nNot\napplicable.\n\n**D.\nChanges in Internal Controls over Financial Reporting**\n\nThere\nwere no changes in our internal controls over financial reporting that occurred during the period that is covered by this annual report\nthat have materially affected, or are reasonably likely to materially affect, our internal controls over financial reporting.\n\n50"}