{"url_path":"/sec/petv/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A CONTROLS AND PROCEDURES EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-29","source_url":"https://www.sec.gov/Archives/edgar/data/1512922/0001493152-26-031136-index.html","accession_number":"0001493152-26-031136","cik":"0001512922","ticker":"PETV","issuer_name":"PetVivo Holdings, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1512922/0001493152-26-031136-index.html","primary_entity_key":"0001512922","primary_entity_name":"PetVivo Holdings, Inc."},"word_count":467,"has_tables":true,"body_markdown":"**ITEM\n9A. CONTROLS AND PROCEDURES EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES**\n\n \n\nWe\nmaintain controls and procedures that are designed to ensure that information required to be disclosed in the reports that we file or\nsubmit under the Securities Exchange Act of 1934 is recorded, processed, summarized, and reported within the time periods specified in\nthe SEC’s rules and forms, and that such information is accumulated and communicated to our management including our principal\nexecutive and principal financial officers, as appropriate, to allow timely decisions regarding required disclosures. Based upon their\nevaluation of those controls and procedures\n\nperformed\nas of the end of the period covered by this report, our principal executive officer and our principal financial officer concluded that\nour disclosure controls and procedures were not effective.\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. Internal control over\nfinancial reporting as defined in Rule 13a-15(f) and 15d-15(f) promulgated under the Securities Exchange Act of 1934. Our internal control\nover financial reporting is designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation\nof financial statements for external purposes in accordance with generally accepted accounting principles (GAAP) and includes those policies\nand procedures that:\n\n \n\n \n●\nPertain\nto the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of our assets;\n\n \n●\nProvide\nreasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with\ngenerally accepted accounting principles, and that our receipts and expenditures are being made only in accordance with authorizations\nof our management and our directors; and\n\n \n●\nProvide\nreasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of our assets that\ncould have a material effect on the financial statements.\n\n \n\n31\n\n \n\n \n\nBecause\nof its inherent limitations, our internal control over financial reporting may not prevent or detect misstatements. Therefore, even\nthose systems if determined to be effective can provide only reasonable assurance with respect to financial statement preparation\nand presentation. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become\ninadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may\ndeteriorate.\n\n \n\nOur\nmanagement assessed the effectiveness of our internal control over financial reporting as of March 31, 2026. In making this assessment,\nmanagement used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) in\nInternal Control — Integrated Framework (revised 2013). This assessment included an evaluation of the design and procedures of\nour control over financial reporting.\n\n \n\nBased\non our assessment, our management concluded that as of March 31, 2026, our internal control over financial reporting was not\neffective."}