{"url_path":"/sec/grce/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":"2026-06-18","source_url":"https://www.sec.gov/Archives/edgar/data/1444192/0001140361-26-025662-index.html","accession_number":"0001140361-26-025662","cik":"0001444192","ticker":"GRCE","issuer_name":"Grace Therapeutics, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1444192/0001140361-26-025662-index.html","primary_entity_key":"0001444192","primary_entity_name":"Grace Therapeutics, Inc."},"word_count":465,"has_tables":true,"body_markdown":"Item 9A.\n\n**Controls and Procedures**\n\n \n\n \n\nAs of the end of the period covered by\nthis Annual Report on Form 10-K, our management, with the participation of our\nchief executive officer (“CEO”) and principal financial officer (“PFO”), has\nperformed an evaluation of the effectiveness of our disclosure controls and\nprocedures within the meaning of Rules 13a-15 (e) and 15d-15(e) of the Exchange\nAct. Based upon this evaluation, our CEO and PFO concluded that, as of March\n31, 2026, our existing disclosure controls and procedures were effective. It\nshould be noted that while the CEO and PFO believe that our disclosure controls\nand procedures provide a reasonable level of assurance that they are effective,\nthey do not expect the disclosure controls and procedures to be capable of\npreventing all errors and fraud. A control system, no matter how well conceived\nor operated, can provide only reasonable, not absolute, assurance that the\nobjectives of the control system are met.\n\n \n\nManagement’s Report on Internal Controls over Financial Reporting\n\n \n\nOur management, with the participation of our CEO and PFO, is responsible for establishing and maintaining adequate internal control over financial reporting. Our internal control system was designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation and fair presentation of our consolidated financial statements. All internal control systems, no matter how well designed, have inherent limitations. Therefore, even those systems determined to be effective may not prevent or detect misstatements and can provide only reasonable assurance with respect to financial statement preparation and presentation. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. Our management conducted an assessment of the design and operation effectiveness of our internal control over financial reporting as of March 31, 2026. In making this assessment, we used the criteria established within the Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on this assessment, our management has concluded that, as of March 31, 2026, our internal control over financial reporting was effective.\n\n \n\nChanges in Internal Control over Financial Reporting\n\n \n\nNo changes were made to our internal controls over financial reporting that occurred during the fiscal quarter ended March 31, 2026 that have materially affected, or are reasonably likely to materially affect, our internal controls over financial reporting.\n\n \n\nWe are a non-accelerated filer under the Exchange Act and not required to comply with the auditor attestation requirements of Section 404(b) of the Sarbanes-Oxley Act of 2002. Therefore, this Annual Report on Form 10-K does not include an attestation report of our independent registered public accounting firm regarding our management’s assessment of internal control over financial reporting."}