{"url_path":"/sec/pcsv/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":"2026-06-26","source_url":"https://www.sec.gov/Archives/edgar/data/1122020/0001493152-26-030242-index.html","accession_number":"0001493152-26-030242","cik":"0001122020","ticker":"PCSV","issuer_name":"PCS Edventures!, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1122020/0001493152-26-030242-index.html","primary_entity_key":"0001122020","primary_entity_name":"PCS Edventures!, Inc."},"word_count":592,"has_tables":true,"body_markdown":"**Item\n9A. Controls and Procedures**\n\n \n\n**Disclosure\nControls and Procedures**\n\n \n\nWe\nmaintain disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act that are designed to ensure\nthat material information relating to us is made known to the officers who certify our financial reports and to other members of senior\nmanagement and the Board of Directors. These disclosure controls and procedures are designed to ensure that information required to be\ndisclosed in our reports that are filed or submitted under the Exchange Act are recorded, processed, summarized, and reported within\nthe time periods specified in the Commission’s rules and forms. Disclosure controls and procedures include, without limitation,\ncontrols and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits\nunder the Exchange Act is accumulated and communicated to our management, including our principal executive and principal financial officers,\nor persons performing similar functions, as appropriate, to allow timely decisions regarding required disclosure.\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 Rule 13a-15(f)\nunder the Exchange Act). Our internal control over financial reporting is a process designed to provide reasonable assurance regarding\nthe reliability of financial reporting and the preparation of financial statements for external purposes.\n\n \n\nBecause\nof its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Therefore, even those\nsystems determined to be effective can provide only reasonable assurance of achieving their control objectives. Our management, including\nour Chief Executive Officer and Principal Financial Officer, in this case, our President, does not expect that our disclosure controls\nand procedures or our internal controls will prevent all error or fraud. A control system, no matter how well conceived and operated,\ncan provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a control\nsystem must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs.\nDue to the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues\nand instances of fraud, if any, have been detected. Management believes that the financial statements included in this report fairly\npresent in all material respects our financial condition, results of operations and cash flows for the periods presented.\n\n \n\nManagement,\nwith the participation of our Chief Executive Officer and our President who acts as our Principal Financial Officer have evaluated the\neffectiveness, as of March 31, 2026, of our disclosure controls and procedures. Based on that evaluation, our Chief Executive Officer\nand Principal Financial Officer concluded that our disclosure controls and procedures were effective as of March 31, 2026, due to the\nCompany engaging the professional CPA firm of B.A. Harris, CPAs, to assist the Company in preparing our preliminary condensed financial\nstatements and schedules for our auditor’s review.\n\n \n\n**Changes\nin Internal Control Over Financial Reporting**\n\n \n\nAt\nthe end of fiscal year 2024, management recognized that it needed assistance in the preparation of financial statements. The Company\nengaged B.A. Harris, CPAs, to assist in the preparation of financial statements during fiscal year 2025. With the exception of engaging\nB.A. Harris, CPAs, there have been no changes in our internal control over financial reporting during the fiscal years ended March 31,\n2026, or 2025, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.\n\n** **\n\n36"}