{"url_path":"/sec/fatn/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":"2026-05-18","source_url":"https://www.sec.gov/Archives/edgar/data/1993400/0001493152-26-024184-index.html","accession_number":"0001493152-26-024184","cik":"0001993400","ticker":"FATN","issuer_name":"Fatpipe Inc/UT","edgar_url":"https://www.sec.gov/Archives/edgar/data/1993400/0001493152-26-024184-index.html","primary_entity_key":"0001993400","primary_entity_name":"Fatpipe Inc/UT"},"word_count":570,"has_tables":true,"body_markdown":"**ITEM\n9A. CONTROLS AND PROCEDURES**\n\n** **\n\n**Evaluation\nof Disclosure Controls and Procedures**\n\n \n\nDisclosure\ncontrols and procedures are designed to ensure that information required to be disclosed by us in reports filed or submitted under the\nSecurities Exchange Act of 1934, as amended (the “Exchange Act”) is recorded, processed, summarized and reported within the\ntime periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and\nprocedures designed to ensure that information required to be disclosed by us in reports filed under the Exchange Act is accumulated\nand communicated to management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding\nrequired disclosure.\n\n \n\nOur\nmanagement, with the participation of our Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of our\ndisclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of March 31, 2026. Based on\nthat evaluation, our Chief Executive Officer and our Chief Financial Officer have concluded that our disclosure controls and procedures\nwere effective at the reasonable assurance level as of March 31, 2026.\n\n** **\n\n**Management’s\nReport on Internal Control Over Financial Reporting**\n\n \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) of the Exchange Act). Internal control over financial reporting is a process designed to provide reasonable assurance regarding\nthe reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S. GAAP.\nInternal control over financial reporting includes those policies and procedures that (i) pertain to the maintenance of records that,\nin reasonable detail, accurately and fairly reflect the transactions and dispositions of our assets; (ii) provide reasonable assurance\nthat transactions are recorded as necessary to permit preparation of financial statements in accordance with U.S. GAAP, and that our\nreceipts and expenditures are being made only in accordance with authorizations of management and our Board of Directors; and (iii) provide\nreasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could\nhave a material effect on the consolidated financial statements.\n\n \n\nBecause\nof inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any\nevaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions,\nor that the degree of compliance with the policies or procedures may deteriorate.\n\n \n\nOur\nmanagement assessed the effectiveness of our internal control over financial reporting as of March 31, 2026, based on the criteria set\nforth in Internal Control — Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission\n(“COSO”). Based on that assessment, management concluded that our internal control over financial reporting was effective\nas of March 31, 2026.\n\n \n\nThis\nAnnual Report does not include an attestation report of our independent registered public accounting firm regarding internal control\nover financial reporting because, as an emerging growth company, we are not required to provide such report under Section 404(b) of the\nSarbanes-Oxley Act of 2002.\n\n** **\n\n**Changes\nin 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)\nduring the fourth fiscal quarter ended March 31, 2026 that have materially affected, or are reasonably likely to materially affect, our\ninternal control over financial reporting."}