{"url_path":"/sec/feim/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":"2026-07-17","source_url":"https://www.sec.gov/Archives/edgar/data/39020/0001185185-26-002997-index.html","accession_number":"0001185185-26-002997","cik":"0000039020","ticker":"FEIM","issuer_name":"FREQUENCY ELECTRONICS INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/39020/0001185185-26-002997-index.html","primary_entity_key":"0000039020","primary_entity_name":"FREQUENCY ELECTRONICS INC"},"word_count":531,"has_tables":true,"body_markdown":"Item\n9A. Controls and Procedures\n\n \n\nEvaluation\nof Disclosure Controls and Procedures.\n\n \n\nWe\nmaintain disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act\nof 1934, as amended (the “Exchange Act”)) designed to provide reasonable assurance the information required to be disclosed\nby us in reports we file or submit under the Exchange Act is (i) recorded, processed, summarized and reported within the time periods\nspecified in SEC rules and forms; and (ii) accumulated and communicated to our management, including our principal executive officer\nand principal financial officer, as appropriate to allow timely decisions regarding required disclosures.\n\n \n\nIn\nconnection with the filing of this Annual Report on Form 10-K, the Company’s management, with the participation of the Company’s\nChief Executive Officer and Chief Financial Officer, evaluated the effectiveness of the design and operation of the Company’s disclosure\ncontrols and procedures as of the end of the period covered by this report.  Based on their evaluation, the Company’s Chief\nExecutive Officer and Chief Financial Officer have concluded that, as of April 30, 2026, the Company’s disclosure controls and\nprocedures were effective at a reasonable assurance level.\n\n \n\nThere\nare inherent limitations to the effectiveness of any system of disclosure controls and procedures, including the possibility of human\nerror and the circumvention or overriding of the controls and procedures. Accordingly, even effective disclosure controls and procedures\ncan only provide reasonable assurance of achieving their control objectives.\n\n \n\nManagement’s\nAnnual Report on Internal Control Over Financial Reporting\n\n \n\nThe\nCompany’s management is responsible for establishing and maintaining adequate internal control over financial reporting as defined\nin Rules 13a-15(f) and 15d-15(f) under the Exchange Act. The Company’s internal control system is designed to provide reasonable\nassurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance\nwith U.S. GAAP. Because of inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also,\nprojections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because\nof changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.\n\n \n\nManagement\nassessed the effectiveness of the Company’s internal control over financial reporting as of April 30, 2026. In making this assessment,\nmanagement used the criteria established in Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring\nOrganizations of the Treadway Commission. Based on this evaluation, the Company’s management concluded that the Company’s\ninternal control over financial reporting was effective as of April 30, 2026.\n\n \n\nFinancial\nReporting\n\n \n\nThis\nAnnual Report on Form 10-K does not include an attestation report of our registered public accounting firm regarding our internal control\nover financial reporting. Management’s report on internal control over financial reporting is not subject to attestation by our\nregistered public accounting firm.\n\n \n\nChanges\nin Internal Control over Financial Reporting.\n\n \n\nThere\nhave been no changes in the Company’s internal control over financial reporting (as such term is defined in Rules 13a-15(f) and\n15d-15(f) under the Exchange Act) during the fiscal quarter ended April 30, 2026 that has materially affected, or is reasonably likely\nto materially affect, the Company’s internal control over financial reporting."}