{"url_path":"/sec/nord/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":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/1011060/0001493152-26-033203-index.html","accession_number":"0001493152-26-033203","cik":"0001011060","ticker":"NORD","issuer_name":"Nordicus Partners Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/1011060/0001493152-26-033203-index.html","primary_entity_key":"0001011060","primary_entity_name":"Nordicus Partners Corp"},"word_count":730,"has_tables":true,"body_markdown":"** **\n\n**Item\n9A. Controls and Procedures**\n\n** **\n\nOur\nmanagement, with the participation of our chief executive officer, evaluated the effectiveness of our disclosure controls and procedures\nas of March 31, 2026. The term “disclosure controls and procedures,” as defined in Rules 13a-15(e) and 15d-15(e) under the\nSecurities Exchange Act of 1934, as amended (the “Exchange Act”), means controls and other procedures of a company that are\ndesigned to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded,\nprocessed, summarized, and reported, within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures\ninclude, without limitation, controls and procedures designed to ensure that information required to be disclosed by a company in the\nreports that it files or submits under the Exchange Act is accumulated and communicated to the company’s management, including\nits chief executive officer and chief financial officer, as appropriate, to allow timely decisions to be made regarding required disclosure.\nIt should be noted that any system of controls and procedures, however well designed and operated, can provide only reasonable, and not\nabsolute, assurance that the objectives of the system are met and that management necessarily applies its judgment in evaluating the\ncost-benefit relationship of possible controls and procedures. Based on this evaluation, our chief executive officer concluded that our\ndisclosure controls and procedures as of March 31, 2026, were not effective at the reasonable assurance level due to limited resources\nin the finance and accounting functions. If successful in effecting a transaction with an operating company, we intend to take appropriate\nand reasonable steps to make improvements to remediate these deficiencies.\n\n \n\n**Management’s\nAnnual Report on Internal Control Over Financial Reporting**\n\n \n\nOur\nmanagement is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rules 13a-15(f)\nand 15d-15(f) under the Securities Exchange Act of 1934). A company’s internal control over financial reporting is a process designed\nto provide 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. Internal control over financial reporting includes those policies\nand procedures that (i) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions\nand dispositions of our assets; (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of\nfinancial statements in accordance with generally accepted accounting principles, and that our receipts and expenditures are being made\nonly in accordance with authorizations of our management and directors; and (iii) provide reasonable assurance regarding prevention or\ntimely detection of unauthorized acquisition, use, or disposition of our assets that could have a material effect on the interim or annual\nfinancial statements. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.\nAlso, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because\nof changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.\n\n \n\nOur\nmanagement, with the participation of our Chief Executive Officer, conducted an evaluation of the effectiveness of our internal control\nover financial reporting as of March 31, 2026, based on the framework in Internal Control Integrated Framework issued by the Committee\nof Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control (2013). Based on this assessment, our management concluded\nthat, as of March 31, 2026, our internal controls over financial reporting were not effective at the reasonable assurance level due to\nlimited resources in the finance and accounting functions. If successful in effecting a transaction with an operating company, we intend\nto take appropriate and reasonable steps to make improvements to remediate these deficiencies.\n\n \n\nThis\nannual report on Form 10-K does not include an attestation report of our registered public accounting firm regarding internal control\nover financial reporting. Management’s report was not subject to attestation by our registered public accounting firm pursuant\nto Securities and Exchange Commission rules that permit us to provide only management’s report in this annual report.\n\n \n\n**Changes\nin Internal Control Over Financial Reporting**\n\n \n\nThere\nwere no changes in our internal controls over financial reporting that occurred during the quarter ended March 31, 2026, that have materially\naffected, or are reasonably likely to materially affect, our internal control over financial reporting."}