{"url_path":"/sec/hgyn/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A **","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-05-08","source_url":"https://www.sec.gov/Archives/edgar/data/1324759/0001493152-26-021954-index.html","accession_number":"0001493152-26-021954","cik":"0001324759","ticker":"HGYN","issuer_name":"HONG YUAN HOLDING GROUP","edgar_url":"https://www.sec.gov/Archives/edgar/data/1324759/0001493152-26-021954-index.html","primary_entity_key":"0001324759","primary_entity_name":"HONG YUAN HOLDING GROUP"},"word_count":479,"has_tables":true,"body_markdown":"**Item\n9A**\n**Controls\nAnd Procedures.**\n\n \n\n**Disclosure\nControls and Procedures**\n\n \n\nBased\nupon an evaluation of the effectiveness of our disclosure controls and procedures performed by our Chief Executive Officer as of the\nend of the period covered by this report, our Chief Executive Officer concluded that our disclosure controls and procedures have not\nbeen effective as a result of a weakness in the design of internal control over financial reporting identified below.\n\n \n\n11\n\n \n\n \n\nAs\nused herein, “disclosure controls and procedures” mean controls and other procedures of our company that are designed to\nensure that information required to be disclosed by us in the reports that we file or submit under the Securities Exchange Act is recorded,\nprocessed, summarized and reported, within the time periods specified in the Commission’s rules and forms. Disclosure controls\nand procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by us\nin the reports that we file or submit under the Securities Exchange Act is accumulated and communicated to our management, including\nour principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions\nregarding required disclosure.\n\n \n\n**Management’s\nAnnual Report on Internal Control over Financial Reporting**\n\n \n\nManagement\nis responsible for establishing and maintaining adequate internal control over financial reporting (“ICFR”), as such term\nis defined in Exchange Act Rule 13a-15(f) under the Securities Exchange Act of 1934. Our Chief Executive Officer/Chief Accounting Officer\nconducted an evaluation of the effectiveness of our ICFR based on the framework in Internal Control-Integrated Framework issued by the\nCommittee of Sponsoring Organizations of the Treadway Commission (“COSO 2013”). Based on management’s evaluation under\nthe framework, management has concluded that our ICFR was not effective as of December 31, 2025.\n\n \n\nWe\nidentified material weaknesses in our ICFR primarily attributable to (i) lack of segregation of incompatible duties, and (ii) insufficient\nBoard of Directors representation. These weaknesses are attributed to our inadequate staffing during the period covered by this report\nand our limited working capital, which hindered our ability to hire additional staff. Management has retained an outside, independent\nfinancial consultant to record and review all economic data, as well as prepare our financial reports, to mitigate this weakness. Although\nmanagement will periodically re-evaluate this situation, at this point, it considers that the risk associated with such a lack of segregation\nof duties and the potential benefits of adding employees to segregate such duties are not cost justified. We intend to hire additional\naccounting personnel to assist with financial reporting as soon as our finances will allow.\n\n \n\nThis\nannual report does not include an attestation report of our registered public accounting firm regarding ICFR. Management’s report\nwas not subject to attestation by our registered public accounting firm pursuant to the temporary rules of the Securities and Exchange\nCommission that permit us to provide only management’s report in this annual report."}