{"url_path":"/sec/jva/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":"2026-01-28","source_url":"https://www.sec.gov/Archives/edgar/data/1007019/0001493152-26-004052-index.html","accession_number":"0001493152-26-004052","cik":"0001007019","ticker":"JVA","issuer_name":"COFFEE HOLDING CO INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1007019/0001493152-26-004052-index.html","primary_entity_key":"0001007019","primary_entity_name":"COFFEE HOLDING CO INC"},"word_count":677,"has_tables":true,"body_markdown":"**ITEM\n9A. CONTROLS AND PROCEDURES**\n\n \n\n**Evaluation\nof Disclosure Controls and Procedures.**Management, which includes our President, Chief Executive Officer and Chief Financial\nOfficer, has evaluated the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) of\nthe Securities Exchange Act of 1934, as amended (the “Exchange Act”)) as of the end of the period covered by this Annual\nReport. Based upon that evaluation, our President, Chief Executive Officer and Chief Financial Officer concluded that our disclosure\ncontrols and procedures were not effective due to the existence of material weaknesses in our internal control over financial\nreporting.\n\n \n\n**Management Report on Internal Control Over\nFinancial Reporting.** Our management is responsible for establishing and maintaining adequate internal control over our financial\nreporting. Internal control over financial reporting is defined in Rules 13a-15(f) and 15d-15(f) promulgated under the Exchange Act as\na process designed by, or under the supervision of, our executive management and effected by our board of directors, to provide reasonable\nassurance regarding the reliability of financial reporting and the preparations of financial statements for external purposes in accordance\nwith U.S. GAAP. Based on this assessment, our management has determined that our internal control over financial reporting was not effective\nas of October 31, 2025 and the periods covered under this Annual Report on Form 10-K.   \n\n \n\n*Material\nWeakness Over Financial Reporting*\n\n \n\nWe\ndetermined that there were inappropriate system access controls over the financial reporting system. These controls were not designed\nto prevent or detect unauthorized changes to source information or implement an appropriate level of segregation of duties. Accordingly,\nmanagement has determined that this control deficiency constituted a material weakness.\n\n \n\nWe\nalso concluded that we lacked adequate controls with respect to recording year end accruals for vendor liabilities. Accordingly,\nmanagement has determined that this control deficiency constituted a material weakness.\n\n \n\nNotwithstanding\nsuch material weaknesses, we believe the financial information presented herein is materially correct and fairly presents the\nfinancial position and operating results for the fiscal year ended October 31, 2025 in conformity with U.S. GAAP for interim\nfinancial information and in accordance with the rules and regulations of the SEC.\n\n****\n\n \n\n24\n\n \n\n \n\n**Remediation\nPlan for the Material Weakness**\n\n** **\n\nTo\nremediate the material weaknesses identified above, we are initiating controls and procedures in order to:\n\n \n\n●Enhance\nsystem access controls and segregation of duties through role-based access restrictions and\nperiodic user access reviews.\n\n●Strengthen\nyear-end financial close and review procedures, including formalized controls over vendor\naccruals.\n\n \n\nThe\nmaterial weaknesses identified above will not be considered remediated until our remediation efforts have been fully implemented and\nwe have concluded that these controls are operating effectively.\n\n \n\nManagement\ndoes not expect that our internal control over financial reporting will prevent or detect all errors and all fraud. A control system,\nno matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control systems\nare met. Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls\nmust be considered relative to their costs. Because of the inherent limitations in a cost-effective control system, no evaluation of\ninternal control over financial reporting can provide absolute assurance that misstatements due to error or fraud will not occur or that\nall control issues and instances of fraud, if any, have been or will be detected.\n\n \n\nChanges\nin Control Over Financial Reporting. Based on the evaluation of our management and except as described above, we believe that there were\nno changes in our internal control over financial reporting that occurred during the quarter ended October 31, 2025 that have materially\naffected, or are reasonably likely to materially affect, our internal control over financial reporting.\n\n \n\n**Attestation\nReport of the Registered Public Accounting Firm**. This annual report does not include an attestation report of our registered\npublic accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation\nby our registered public accounting firm pursuant to the Dodd-Frank Wall Street Protection Act that permits us to provide only management’s\nreport in this annual report."}