{"url_path":"/sec/fsi/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":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1069394/0001493152-26-023701-index.html","accession_number":"0001493152-26-023701","cik":"0001069394","ticker":"FSI","issuer_name":"FLEXIBLE SOLUTIONS INTERNATIONAL INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1069394/0001493152-26-023701-index.html","primary_entity_key":"0001069394","primary_entity_name":"FLEXIBLE SOLUTIONS INTERNATIONAL INC"},"word_count":283,"has_tables":true,"body_markdown":"**Item\n4. CONTROLS AND PROCEDURES.**\n\n \n\nEvaluation\nof Disclosure Controls and Procedures\n\n \n\nUnder\nthe direction and with the participation of our management, including our Principal Executive and Financial Officer, we conducted an\nevaluation of the effectiveness of the design and operation of our disclosure controls and procedures as of March 31, 2026. We maintain\ndisclosure controls and procedures that are designed to ensure that information required to be disclosed in our periodic reports with\nthe Securities and Exchange Commission is recorded, processed, summarized and reported within the time periods specified in the SEC’s\nrules and regulations, and that such information is accumulated and communicated to our management, including our principal executive\nand financial officer, as appropriate, to allow timely decisions regarding required disclosure. Our disclosure controls and procedures\nare designed to provide a reasonable level of assurance of reaching desired disclosure control objectives. Based upon that evaluation, our principal executive officer and principal financial officer concluded that our disclosure\ncontrols and procedures were ineffective. In 2026, the Company will implement new procedures to improve its disclosure controls and procedures.\n\n \n\nChanges\nin Internal Control over Financial Reporting\n\n \n\nAt\nDecember 31, 2025, management identified material weaknesses in our internal control over financial reporting (“ICFR”)\nrelated to a material adjustment identified during the audit process indicating that controls over the financial statement close and\nreview process were not operating effectively to prevent or detect misstatements on a timely basis. Because of the material\nweaknesses described above, we implemented new procedures to improve our financial statement close and review process during the\nquarter ended March 31, 2026. Remediation is in progress and is anticipated to be fully in place by the fourth quarter of 2026.\n\n \n\n21\n\n \n\n \n\n**PART\nII**"}