{"url_path":"/sec/ilal/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":"2026-04-27","source_url":"https://www.sec.gov/Archives/edgar/data/1657214/0001493152-26-019199-index.html","accession_number":"0001493152-26-019199","cik":"0001657214","ticker":"ILAL","issuer_name":"International Land Alliance Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1657214/0001493152-26-019199-index.html","primary_entity_key":"0001657214","primary_entity_name":"International Land Alliance Inc."},"word_count":545,"has_tables":true,"body_markdown":"**Item\n9A. Controls and Procedures.**\n\n \n\n**Evaluation\nof Disclosure Controls and Procedures**\n\n \n\nAs\nrequired by Rule 13a-15 under the Exchange Act, we have carried out an evaluation of the effectiveness of our disclosure controls and\nprocedures as of the end of the period covered by this annual report, being December 31, 2025. This evaluation was carried out under\nthe supervision of, and with the participation of, our management, including our Chief Executive Officer and Chief Financial Officer.\n\n \n\nDisclosure\ncontrols and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our\nreports filed or submitted under the Exchange Act is recorded, processed, summarized, and reported, within the time periods specified\nin the SEC’s rules and forms. Disclosure controls and procedures include controls and procedures designed to ensure that information\nrequired to be disclosed in our company’s reports filed under the Exchange Act is accumulated and communicated to management, including\nour Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.\n\n \n\nBased\nupon that evaluation, we have concluded that our disclosure controls and procedures are not effective as of the end of the period covered\nby this annual report due to the material weaknesses indicated below. We intend to implement additional procedures to improve disclosure\ncontrols.\n\n \n\n**MANAGEMENT’S\nANNUAL REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING**.\n\n \n\nOur\nmanagement is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f)\nunder the Exchange Act). Management has assessed the effectiveness of our internal control over financial reporting as of December 31,\n2025, based on criteria established in Internal Control-Integrated Framework (2013) issued by the Committee of Sponsoring Organizations\nof the Treadway Commission.\n\n \n\n28\n\n \n\n \n\nAs\na result of this assessment, management concluded that, as of December 31, 2025, our internal control over financial reporting was not\neffective. Our management identified the following material weaknesses in our internal control over financial reporting, which are indicative\nof many small companies with limited personnel:\n\n \n\n■\nLack\nof qualified and sufficient personnel, and processes to adequately and timely identify any and all required public disclosures.\n\n■\nDeficiencies\nin the period-end reporting process and accounting policies.\n\n■\nInadequate\ninternal controls over the application of new accounting principles or the application of existing accounting principles to new transactions.\n\n■\nInadequate\ninternal controls relating to the authorization, recognition, capture, and review of transactions, facts, circumstances, and events\nthat could have a material impact on the Company’s financial reporting processes.\n\n■\nInadequate\ncontrols over maintenance of records.\n\n \n\nManagement\nhas assigned a priority to the short-term and long-term improvement of our internal control over financial reporting.\n\n \n\nThe\nCompany plans to:\n\n \n\n■\nContinue\nto outsource the bookkeeping and technical accounting functions to external consulting firms due to the lack of internal resources.\n\n■\nEmphasize\nthe importance of, and monitor the sustained compliance with, the execution of our internal controls over financial reporting.\n\n■\nWork\nwith our third-party service provider to ensure that our accounting and reporting for income taxes are timely and accurate\n\n \n\n**CHANGES\nIN INTERNAL CONTROLS**\n\n \n\nNo\nchange in our system of internal control over financial reporting occurred during the period covered by this report, that has materially\naffected, or is reasonably likely to materially affect, our internal control over financial reporting."}