{"url_path":"/sec/prso/10-q/2026/item-4","section_key":"item-4","section_title":"Item 4 Controls and Procedures**","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/890394/0001213900-26-056603-index.html","accession_number":"0001213900-26-056603","cik":"0000890394","ticker":"PRSO","issuer_name":"Peraso Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/890394/0001213900-26-056603-index.html","primary_entity_key":"0000890394","primary_entity_name":"Peraso Inc."},"word_count":193,"has_tables":true,"body_markdown":"**ITEM 4. Controls and Procedures**\n\n* *\n\n*Disclosure Controls and\nProcedures.*Our management is responsible for establishing and maintaining adequate internal control over our financial reporting.\nBecause of inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections\nof any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in\nconditions, or that the degree of compliance with the policies or procedures may deteriorate.\n\n \n\nUnder the supervision and\nwith the participation of our management, including our Chief Executive Officer and Chief Financial Officer, we conducted an evaluation\nof the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rules 13a-15(e) and\n15d-15(e) under the Securities Exchange Act of 1934. Based on this evaluation, our management concluded that, as of March 31, 2026,\nour disclosure controls and procedures were effective.\n\n* *\n\n*Changes in Internal Control\nover Financial Reporting.* During the quarter ended March 31, 2026, there was no change in our internal control over financial reporting\nthat has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.\n\n** **\n\n33\n\n \n\n**PART II—OTHER INFORMATION**"}