{"url_path":"/sec/lud/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 **","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1984124/0001213900-26-057512-index.html","accession_number":"0001213900-26-057512","cik":"0001984124","ticker":"LUD","issuer_name":"Luda Technology Group Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1984124/0001213900-26-057512-index.html","primary_entity_key":"0001984124","primary_entity_name":"Luda Technology Group Ltd"},"word_count":349,"has_tables":true,"body_markdown":"**ITEM 15.**\n**CONTROLS AND PROCEDURES**\n\n \n\n**Disclosure Controls and Procedures**\n\n \n\nOur management, with the participation of our\nchief executive officer and chief financial officer, has performed an evaluation of the effectiveness of our disclosure controls and procedures\n(as defined in Rule 13a-15(e) under the Exchange Act) as of the end of the period covered by this Annual Report, as required by Rule 13a-15(b)\nunder the Exchange Act.\n\n \n\nBased upon that evaluation, our management has\nconcluded that, as of December 31, 2025, our disclosure controls and procedures were effective.\n\n \n\n**Management’s Annual Report on Internal Control over Financial\nReporting**\n\n \n\nOur management is responsible for establishing\nand maintaining adequate internal control over financial reporting, as defined in Rules 13a-15 (f) under the Exchange Act. Our management,\nwith the participation of our chief executive officer and our chief financial officer, evaluated the effectiveness of our internal control\nover financial reporting based on criteria established in the framework in Internal Control—Integrated Framework (2013) issued by\nthe Committee of Sponsoring Organizations of the Treadway Commission. Based on this evaluation, our management has concluded that our\ninternal control over financial reporting was effective as of December 31, 2025.\n\n \n\nBecause of its inherent limitations, internal\ncontrol over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future\nperiods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance\nwith the policies and procedures may deteriorate.\n\n \n\n90\n\n \n\n**Attestation report of the registered public accounting firm**\n\n \n\nWe did not include an attestation report of the\ncompany’s registered public accounting firm in this annual report on Form 20-F, in accordance with SEC rules under which “emerging\ngrowth companies,” including the Company, are not required to provide the auditor attestation report.\n\n \n\n**Changes in Internal Control over Financial\nReporting**\n\n \n\nOther than those disclosed above, there were no\nchanges in our internal controls over financial reporting that occurred during the period covered by this annual report on Form 20-F that\nhave materially affected, or are reasonably likely to materially affect, our internal control over financial reporting."}