{"url_path":"/sec/essi/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":"2026-06-09","source_url":"https://www.sec.gov/Archives/edgar/data/1490873/0001477932-26-003725-index.html","accession_number":"0001477932-26-003725","cik":"0001490873","ticker":"ESSI","issuer_name":"ECO SCIENCE SOLUTIONS, INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1490873/0001477932-26-003725-index.html","primary_entity_key":"0001490873","primary_entity_name":"ECO SCIENCE SOLUTIONS, INC."},"word_count":562,"has_tables":true,"body_markdown":"**ITEM 9A. CONTROLS AND PROCEDURES**\n\n \n\n**Disclosure Controls and Procedures**\n\n \n\nDisclosure controls and procedures are designed to ensure that information required to be disclosed in reports filed or submitted under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), is recorded, processed, summarized, and reported within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include controls and procedures designed to ensure that information required to be disclosed is accumulated and communicated to management, including the Company’s Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.\n\n \n\nAs of January 31, 2026, the Company’s management, including its Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of the Company’s disclosure controls and procedures pursuant to Rules 13a-15(e) and 15d-15(e) under the Exchange Act.\n\n \n\nBased upon that evaluation, management concluded that the Company’s disclosure controls and procedures were not effective as of January 31, 2026 due to the material weaknesses in internal control over financial reporting described below.\n\n \n\n \n\n19\n\n*Table of Contents*\n\n \n\n**Management’s Annual Report on Internal Control Over Financial Reporting**\n\n \n\nManagement is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Rule 13a-15(f) under the Exchange Act. The Company’s internal control over financial reporting is designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of consolidated financial statements in accordance with U.S. GAAP.\n\n \n\nBecause of inherent limitations, internal control over financial reporting may not prevent or detect all misstatements. Additionally, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions or deterioration in the degree of compliance with policies or procedures.\n\n \n\nManagement assessed the effectiveness of the Company’s internal control over financial reporting as of January 31, 2026 using the criteria established in the Internal Control — Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”). Based on this assessment, management concluded that the Company’s internal control over financial reporting was not effective as of January 31, 2026 due to the following material weaknesses:\n\n \n\n·\n\nthe Company has limited accounting personnel and does not maintain sufficient in-house resources with extensive technical accounting expertise relating to certain complex or non-routine transactions;\n\n·\n\nthe Company does not maintain adequate segregation of duties consistent with control objectives due to limited personnel resources; and\n\n·\n\nthe Company’s financial reporting and period-end close processes rely significantly on external accounting consultants and third-party service providers.\n\n \n\nManagement has continued to utilize external accounting consultants, legal advisors, and other third-party professionals to assist with financial reporting, technical accounting matters, SEC reporting obligations, and review procedures.\n\n \n\nThis Annual Report on Form 10-K does not include an attestation report of the Company’s independent registered public accounting firm regarding internal control over financial reporting because the Company is a smaller reporting company and non-accelerated filer and is not required to provide such report.\n\n \n\n**Changes in Internal Control Over Financial Reporting**\n\n \n\nDuring the fiscal year ended January 31, 2026, there were no changes in the Company’s internal control over financial reporting that materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting, except that management increased its use of external accounting and compliance consultants and implemented additional review procedures relating to financial reporting and SEC reporting processes."}