{"url_path":"/sec/ino/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/1055726/0001055726-26-000018-index.html","accession_number":"0001055726-26-000018","cik":"0001055726","ticker":"INO","issuer_name":"INOVIO PHARMACEUTICALS, INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1055726/0001055726-26-000018-index.html","primary_entity_key":"0001055726","primary_entity_name":"INOVIO PHARMACEUTICALS, INC."},"word_count":435,"has_tables":true,"body_markdown":"ITEM 4.    CONTROLS AND PROCEDURES\n\nEvaluation of Disclosure Controls and Procedures\n\nWe maintain disclosure controls and procedures, which are designed to ensure that information required to be disclosed in the reports we file or submit under the Securities Exchange Act of 1934, as amended, 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, or CEO, and Chief Financial Officer, or CFO, as appropriate to allow timely decisions regarding required disclosures.\n\nIn designing and evaluating our disclosure controls and procedures, management recognizes that disclosure controls and procedures, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the disclosure controls and procedures are met. Additionally, in designing disclosure controls and procedures, our management necessarily was required to apply its judgment in evaluating the cost-benefit relationship of possible disclosure controls and procedures. The design of any system of controls also is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions; over time, controls may become inadequate because of changes in conditions, or the degree of compliance with policies or procedures may deteriorate. Because of the inherent limitations in a control system, misstatements due to error or fraud may occur and not be detected.\n\nBased on an evaluation carried out as of the end of the period covered by this Quarterly Report, under the supervision and with the participation of our management, including our CEO and CFO, our CEO and CFO have concluded that, as of the end of such period, our disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934) were effective as of March 31, 2026 at the reasonable assurance level. In reaching this conclusion, management considered, among other factors, the pending securities class action and derivative complaints described in Note 10 to the condensed consolidated financial statements and in Item 1 of Part II of this Quarterly Report, and determined that such litigation did not affect the effectiveness of the Company's disclosure controls and procedures as of March 31, 2026.\n\nChanges in Internal Control over Financial Reporting\n\nThere have not been any changes in our internal control over financial reporting that occurred during the quarter ended March 31, 2026 that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.\n\n29\n\nPart II. Other Information"}