{"url_path":"/sec/rbc/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":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1324948/0001213900-26-057626-index.html","accession_number":"0001213900-26-057626","cik":"0001324948","ticker":"RBC","issuer_name":"RBC Bearings INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1324948/0001213900-26-057626-index.html","primary_entity_key":"0001324948","primary_entity_name":"RBC Bearings INC"},"word_count":1468,"has_tables":true,"body_markdown":"**ITEM\n9A. CONTROLS AND PROCEDURES**\n\n** **\n\nEvaluation\nof Disclosure Controls and Procedures\n\n \n\nThe\nCompany’s management is responsible for establishing and maintaining effective disclosure controls and procedures, as defined under\nRule 13a-15(e) of the Securities Exchange Act of 1934. As of the end of the period covered by this report, the Company performed an evaluation,\nunder the supervision and with the participation of the Company’s management, including its Chief Executive Officer and Chief Financial\nOfficer, of the effectiveness of the Company’s disclosure controls and procedures. In making its assessment, management has utilized\nthe criteria set forth by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission in Internal Control — Integrated\nFramework (2013 Framework). Based upon that evaluation, the Company’s Chief Executive Officer and Chief Financial Officer concluded\nthat the Company’s disclosure controls and procedures provide reasonable assurance that the material information required to be\ndisclosed by the Company in the reports that it files or submits to the Securities and Exchange Commission under the Securities Exchange\nAct of 1934 is recorded, processed, summarized and reported within the time periods specified in the Commission’s rules and forms.\nThe Company’s management believes that its disclosure controls and procedures were effective as of March 28, 2026.\n\n \n\nAs\nmentioned in Management’s Report on Internal Control Over Financial Reporting, we acquired VACCO on July 18, 2025. As part of our\nongoing integration of the VACCO business, we continue to incorporate our controls and procedures into the business and to expand our\ncompany-wide controls to reflect the risks inherent in an acquisition of this size and complexity.\n\n \n\nChanges\nin Internal Control Over Financial Reporting\n\n \n\nNo\nchanges were made to the Company’s internal control over financial reporting (as defined in Rule 13a-15(f) under the Securities\nExchange Act of 1934) during the last fiscal quarter that materially affected, or are reasonably likely to materially affect, the Company’s\ninternal control over financial reporting.\n\n \n\n66\n\n \n\n \n\n**Management’s\nReport on Internal Control Over Financial Reporting**\n\n \n\nManagement\nof RBC Bearings Incorporated is responsible for establishing and maintaining adequate internal control over financial reporting, as such\nterm is defined in Securities Exchange Act of 1934.\n\n \n\nThe\nCompany’s internal control over financial reporting is supported by written policies and procedures that (i) pertain to the maintenance\nof records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the Company’s assets;\n(ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance\nwith generally accepted accounting principles, and that receipts and expenditures of the Company are being made only in accordance with\nauthorizations of the Company’s management and directors; and (iii) provide reasonable assurance regarding prevention or timely\ndetection of unauthorized acquisition, use or disposition of the Company’s assets that could have a material effect on the financial\nstatements.\n\n \n\nBecause\nof its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation\nof effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that\nthe degree of compliance with the policies or procedures may deteriorate.\n\n \n\nUnder\nthe supervision and with the participation of our management, including our principal executive officer and principal financial officer,\nwe conducted an evaluation of the effectiveness of the Company’s internal control over financial reporting as of March 28, 2026\nas required by Securities Exchange Act of 1934. In making this assessment, we used the criteria set forth in the framework in *Internal\nControl-Integrated Framework* (2013 Framework) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based\non our evaluation under the framework in *Internal Control-Integrated Framework*, our management concluded that our internal control\nover financial reporting was effective as of March 28, 2026.\n\n \n\nManagement\nexcluded an assessment of the Company’s internal control over financial reporting related to the VACCO business. The Company acquired\nthe VACCO business on July 18, 2025. The VACCO business represented approximately 7% of the Company’s consolidated total assets\n(excluding goodwill and intangibles, which were included in Management’s assessment of internal control over financial reporting\nas of March 28, 2026) and 4% of the consolidated total net sales as of and for the fiscal year ended March 28, 2026. The Company’s\nassessment did not include the internal control over financial reporting for the VACCO business.\n\n \n\nThe\neffectiveness of our internal control over financial reporting as of March 28, 2026 has been audited by Ernst & Young LLP, an independent\nregistered public accounting firm, as stated in their report which appears on the following page.\n\n \n\n/s/\nRBC Bearings Incorporated\n\n \n\nOxford,\nConnecticut\n\nMay\n15, 2026\n\n \n\n67\n\n \n\n** **\n\n**Report\nof Independent Registered Public Accounting Firm**\n\n \n\nTo\nthe Stockholders and the Board of Directors of RBC Bearings Incorporated\n\n** **\n\n**Opinion\non Internal Control Over Financial Reporting**\n\n \n\nWe\nhave audited RBC Bearings Incorporated’s internal control over financial reporting as of March 28, 2026, based on criteria established\nin Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework)\n(the COSO criteria). In our opinion, RBC Bearings Incorporated (the Company) maintained, in all material respects, effective internal\ncontrol over financial reporting as of March 28, 2026, based on the COSO criteria.\n\n \n\nAs\nindicated in the accompanying Management’s Report on Internal Control Over Financial Reporting, management’s assessment of\nand conclusion on the effectiveness of internal control over financial reporting did not include the internal controls of VACCO Industries,\nwhich is included in the 2026 consolidated financial statements of the Company and constituted 7% of total assets (excluding goodwill\nand intangible assets, net) as of March 28, 2026 and 4% of revenues, for the year then ended. Our audit of internal control over financial\nreporting of the Company also did not include an evaluation of the internal control over financial reporting of VACCO Industries.\n\n \n\nWe\nalso have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated\nbalance sheets of the Company as of March 28, 2026 and March 29, 2025, the related consolidated statements of operations, comprehensive\nincome, stockholders’ equity and cash flows for each of the three years in the period ended March 28, 2026, and the related notes\nand our report dated May 15, 2026 expressed an unqualified opinion thereon.\n\n \n\n**Basis\nfor Opinion**\n\n \n\nThe\nCompany’s management is responsible for maintaining effective internal control over financial reporting and for its assessment\nof the effectiveness of internal control over financial reporting included in the accompanying Management’s Report on Internal\nControl Over Financial Reporting. Our responsibility is to express an opinion on the Company’s internal control over financial\nreporting based on our audit. We are a public accounting firm registered with the PCAOB and are required to be independent with respect\nto the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange\nCommission and the PCAOB.\n\n \n\nWe\nconducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain\nreasonable assurance about whether effective internal control over financial reporting was maintained in all material respects.\n\n \n\nOur\naudit included obtaining an understanding of internal control over financial reporting, assessing the risk that a material weakness exists,\ntesting and evaluating the design and operating effectiveness of internal control based on the assessed risk, and performing such other\nprocedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion.\n\n \n\n**Definition\nand Limitations of Internal Control Over Financial Reporting**\n\n \n\nA\ncompany’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability\nof financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting\nprinciples. A company’s internal control over financial reporting includes those policies and procedures that (1) pertain to the\nmaintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the\ncompany; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in\naccordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance\nwith authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection\nof unauthorized acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements.\n\n \n\nBecause\nof its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of\nany evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions,\nor that the degree of compliance with the policies or procedures may deteriorate.\n\n \n\n/s/\nErnst & Young LLP\n\n \n\nHartford,\nConnecticut\n\nMay\n15, 2026\n\n \n\n68"}