{"url_path":"/sec/lhai/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A Controls and Procedures.**","topic":"sec","document":{"doc_type":"10-K/A","doc_date":"2026-05-19","source_url":"https://www.sec.gov/Archives/edgar/data/2017758/0001213900-26-059081-index.html","accession_number":"0001213900-26-059081","cik":"0002017758","ticker":"LHAI","issuer_name":"Linkhome Holdings Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/2017758/0001213900-26-059081-index.html","primary_entity_key":"0002017758","primary_entity_name":"Linkhome Holdings Inc."},"word_count":672,"has_tables":true,"body_markdown":"**Item 9A. Controls and Procedures.**\n\n** **\n\n**Evaluation of Disclosure Controls and Procedures**\n\n \n\nOur management, with the participation of our Chief Executive Officer\nand Chief Financial Officer, has evaluated the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e)\nand 15d-15(e) under the Securities Exchange Act of 1934, as amended) as of the end of the period covered by this Annual Report on Form\n10-K.\n\n \n\nBased on that evaluation,\nand in light of the material weakness in our internal control over financial reporting described below, our Chief Executive Officer and\nChief Financial Officer concluded that our disclosure controls and procedures were not effective as of December 31, 2025 to ensure that\ninformation required to be disclosed in reports that we file or submit under the Securities Exchange Act of 1934 is recorded, processed,\nsummarized and reported within the time periods specified in the SEC’s rules and forms.\n\n \n\n43\n\n \n\n \n\nManagement’s Report on Internal Control over Financial Reporting\n\n \n\nOur management is responsible for establishing and maintaining adequate\ninternal control over financial reporting (as defined in Rule 13a-15(f) and 15d-15(f) under the Exchange Act).\n\n \n\nInternal control over financial reporting is a process designed to\nprovide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external\npurposes in accordance with U.S. generally accepted accounting principles (GAAP).\n\n \n\nBecause of its inherent limitations, internal control over financial\nreporting may not prevent or detect misstatements. Projections of any evaluation of effectiveness to future periods are subject to the\nrisk that controls may become inadequate because of changes in conditions or that the degree of compliance with policies or procedures\nmay deteriorate.\n\n \n\nOur management\nevaluated the effectiveness of our internal control over financial reporting as of December 31, 2025. Based on this evaluation, management\nconcluded that our internal control over financial reporting was not effective as of December 31, 2025 due to the following material\nweaknesses:\n\n \n\n●a lack of sufficient in-house\nqualified accounting staff with the appropriate level of knowledge and experience in the\napplication of U.S. GAAP and SEC financial reporting requirements;\n\n \n\n●inadequate controls\nand segregation of duties due to limited resources and number of employees;\n\n \n\n●a lack of adequate\npolicies and procedures in control environment and control activities to ensure that the\nCompany’s policies and procedures have been carried out as planned;\n\n \n\nPlan of\nRemediation of Material Weakness in Internal Control Over Financial Reporting\n\n \n\nWe have taken, and are\ntaking, certain actions to remediate the material weakness related to our lack of U.S. GAAP experience. We plan to hire additional credentialed\nprofessional staff and consulting professionals with greater knowledge and experience of U.S. GAAP and related regulatory requirements\nto oversee our financial reporting process in order to ensure our compliance with U.S. GAAP and other relevant securities laws. We also\nplan to provide additional training to our accounting personnel on U.S. GAAP, and other regulatory requirements regarding the preparation\nof financial statements. Until such time as we hire qualified accounting personnel with the requisite U.S. GAAP knowledge and experience\nand train our current accounting personnel, we have engaged an outside CPA with U.S. GAAP knowledge and experience to supplement our\ncurrent internal accounting personnel and assist us in the preparation of our financial statements to ensure that our financial statements\nare prepared in accordance with U.S. GAAP. In addition, we intend to engage third party expertise to assist us to formalize and implement\naccounting policies and procedures relating to financial reporting and disclosure requirements and to ensure these policies and procedures\nto be carried out as planned.\n\n \n\nChanges in Internal Control over Financial Reporting\n\n \n\nThere were no changes in our internal control over financial reporting\nduring the quarter ended December 31, 2025 that have materially affected, or are reasonably likely to materially affect, our internal\ncontrol over financial reporting.\n\n \n\nAttestation Report of Registered Public Accounting Firm\n\n \n\nThis report does not include an attestation report of our registered\npublic accounting firm regarding internal control over financial reporting because we are a smaller reporting company and are not required\nto provide such report."}