{"url_path":"/sec/lvpa/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":"2026-05-18","source_url":"https://www.sec.gov/Archives/edgar/data/831378/0001477932-26-003267-index.html","accession_number":"0001477932-26-003267","cik":"0000831378","ticker":"LVPA","issuer_name":"LVPAI GROUP Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/831378/0001477932-26-003267-index.html","primary_entity_key":"0000831378","primary_entity_name":"LVPAI GROUP Ltd"},"word_count":596,"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 is responsible for establishing and maintaining a system of “disclosure controls and procedures” (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that is designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized, and reported, within the time periods specified in the Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.\n\n \n\n**Management’s Report on Internal Control over Financial Reporting**.\n\n \n\nOur management is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act. Our internal control over financial reporting is designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. Our internal control over financial reporting includes those policies and procedures that:\n\n \n\n \n\n●\n\npertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of our assets;\n\n \n\n \n\n \n\n \n\n●\n\nprovide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that our receipts and expenditures are being made only in accordance with authorizations of our management and directors; and\n\n \n\n \n\n \n\n \n\n●\n\nprovide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could have a material effect on the financial statements.\n\n \n\nBecause of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with policies or procedures may deteriorate.\n\n \n\nOur management assessed the effectiveness of our internal control over financial reporting based on the parameters set forth above and has concluded that as of January 31, 2026, our internal control over financial reporting was not effective to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S. generally accepted accounting principles as a result of the following material weaknesses:\n\n \n\n \n\n●\n\nThe Company does not have sufficient segregation of duties within accounting functions due to limited human resources.\n\n \n\n \n\n \n\n \n\n●\n\nThe Company does not have an independent board of directors or an audit committee.\n\n \n\n \n\n \n\n \n\n●\n\nThe Company does not have written documentation of our internal control policies and procedures.\n\n \n\n \n\n \n\n \n\n●\n\nAll of the Company’s financial reporting is carried out by a financial consultant.\n\n \n\n \n\n30\n\n*Table of Contents*\n\n  \n\nWe plan to rectify these weaknesses by implementing an independent board of directors, establishing written policies and procedures for our internal control of financial reporting, and hiring additional accounting personnel at such time as we complete a reverse merger or similar business acquisition.\n\n \n\n**Changes in Internal Control over Financial Reporting.**\n\n \n\nThere have been no change in our internal control over financial reporting during the year January 31, 2026 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting."}