{"url_path":"/sec/flnt/10-q/2026/item-4","section_key":"item-4","section_title":"Item 4 Controls and Procedures.**","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-13","source_url":"https://www.sec.gov/Archives/edgar/data/1460329/0001437749-26-016747-index.html","accession_number":"0001437749-26-016747","cik":"0001460329","ticker":"FLNT","issuer_name":"Fluent, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1460329/0001437749-26-016747-index.html","primary_entity_key":"0001460329","primary_entity_name":"Fluent, Inc."},"word_count":271,"has_tables":true,"body_markdown":"**Item 4. Controls and Procedures.**\n\n \n\n**Evaluation of Disclosure Controls and Procedures**\n\n \n\nThe Company's management, with the participation of the Company's Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of March 31, 2026. We maintain disclosure controls and procedures that are designed to provide reasonable assurance that information required to be disclosed in our reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC's rules and forms and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow for timely decisions regarding required disclosure. Our management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving their objectives and management necessarily applies its judgment in evaluating the cost-benefit relationship of possible controls and procedures.\n\n \n\nBased on the evaluation of disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act), the Company's Chief Executive Officer and Chief Financial Officer evaluated the effectiveness of the Company's disclosure controls and procedures as of March 31, 2026 and concluded they were effective as of that date.\n\n \n\n**Changes in Internal Control Over Financial Reporting**\n\n \n\nThere were no changes to our internal control over financial reporting during the quarter****ended March 31, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.\n\n \n\n37\n\n[Table of Contents](#toc)\n\n \n\n**PART II - OTHER INFORMATION**"}