{"url_path":"/sec/fchl/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/2023796/0001493152-26-023516-index.html","accession_number":"0001493152-26-023516","cik":"0002023796","ticker":"FCHL","issuer_name":"Fitness Champs Holdings Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/2023796/0001493152-26-023516-index.html","primary_entity_key":"0002023796","primary_entity_name":"Fitness Champs Holdings Ltd"},"word_count":304,"has_tables":true,"body_markdown":"**Item\n15. Controls and Procedures**\n\n \n\n**(a)\nDisclosure Controls and Procedures**\n\n \n\nOur\nmanagement, with the participation of our Chief Executive Officers and Financial Controller, has performed an evaluation of the effectiveness\nof our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) as of the end of the period covered by\nthis report, as required by Rule 13a-15(b) under the Exchange Act.\n\n \n\nBased\nupon that evaluation, our management has concluded that, as of December 31, 2025, our disclosure controls and procedures were not effective\nas our management has identified a material weakness that is related to our lack of sufficient financial reporting and accounting personnel\nwith appropriate knowledge of the generally accepted accounting principles in the United States (“U.S. GAAP”) and SEC reporting\nrequirements to properly address complex U.S. GAAP accounting issues and to prepare and review our consolidated financial statements\nand related disclosures to fulfill U.S. GAAP and SEC financial reporting requirements.\n\n \n\n \n(b)\nManagement’s annual report on internal control over financial reporting.\n\n \n\nThis\nAnnual Report does not include a report of management’s assessment regarding internal control over financial reporting due to a\ntransition period established by rules of the SEC for newly public companies.\n\n \n\n68\n\n \n\n \n\n \n(c)\nAttestation\nreport of the registered public accounting firm.\n\n \n\nSince\nwe are an “emerging growth company” as defined under the JOBS Act, we are exempt from the requirement to comply with the\nauditor attestation requirements that our independent registered public accounting firm attest to and report on the effectiveness of\nour internal control structure and procedures for financial reporting.\n\n \n\n \n(d)\nChanges\nin internal control over financial reporting.\n\n \n\nThere\nhave been no changes in our internal controls over financial reporting occurred during the fiscal year ended December 31, 2025, that\nhave materially affected, or are reasonably likely to materially affect, our internal control over financial reporting."}