{"url_path":"/sec/rmtg/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A **","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/1760026/0001213900-26-056841-index.html","accession_number":"0001213900-26-056841","cik":"0001760026","ticker":"RMTG","issuer_name":"Regenerative Medical Technology Group Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1760026/0001213900-26-056841-index.html","primary_entity_key":"0001760026","primary_entity_name":"Regenerative Medical Technology Group Inc."},"word_count":615,"has_tables":true,"body_markdown":"**ITEM 9A.**\n**CONTROLS AND PROCEDURES**\n\n \n\n**Evaluation of Disclosure Controls and Procedures**\n\n \n\nWe maintain disclosure controls and procedures\nthat are designed to ensure that information required to be disclosed in our reports, filed under the Securities Exchange Act of 1934,\nis recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and that such information\nis accumulated and communicated to our management, including our chief executive officer and chief financial officer, as appropriate,\nto allow timely decisions regarding required disclosure. In designing and evaluating the disclosure controls and procedures, management\nrecognized that any controls and procedures, no matter how well designed and operated, can provide only reasonable and not absolute assurance\nof achieving the desired control objectives. In reaching a reasonable level of assurance, management necessarily was required to apply\nits judgment in evaluating the cost-benefit relationship of possible controls and procedures. In addition, the design of any system of\ncontrols also is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any\ndesign will succeed in achieving its stated goals under all potential future conditions. Over time, control may become inadequate because\nof changes in conditions or the degree of compliance with policies or procedures may deteriorate. Because of the inherent limitations\nin a cost-effective control system, misstatements due to error or fraud may occur and not be detected.\n\n \n\nAs required by the SEC Rules 13a-15(b) and 15d-15(b),\nwe carried out an evaluation under the supervision and with the participation of our management, including our principal executive officer\nand principal financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures as of the\nend of the period covered by this report. Based on the foregoing, our principal executive officer and principal financial officer concluded\nthat our disclosure controls and procedures were not effective at the reasonable assurance level due to the material weaknesses described\nbelow.\n\n \n\n \n1.\nWe do not have written documentation of our internal control policies and procedures. Written documentation of key internal controls over financial reporting is a requirement of Section 404 of the Sarbanes-Oxley Act which is applicable to us for the year ended December 31, 2025. Management evaluated the impact of our failure to have written documentation of our internal controls and procedures on our assessment of our disclosure controls and procedures and has concluded that the control deficiency that resulted represented a material weakness.\n\n \n\n \n2.  \nWe have inadequate controls to ensure that information necessary to properly record transactions is adequately communicated on a timely basis from non-financial personnel to those responsible for financial reporting. Management evaluated the impact of the lack of timely communication between non–financial personnel and financial personnel on our assessment of our reporting controls and procedures and has concluded that the control deficiency represented a material weakness.\n\n \n\nTo address these material weaknesses, management\nengaged financial consultants, performed additional analyses and other procedures to ensure that the financial statements included herein\nfairly present, in all material respects, our financial position, results of operations and cash flows for the periods presented. We have\nnot remedied the material weaknesses as of December 31, 2025. The Company plans to take remedial action to address these weaknesses during\nthe fiscal year ended 2025.\n\n \n\n**Changes in Internal Control Over Financial Reporting**\n\n \n\nThere has been no change in our internal control\nover financial reporting identified in connection with the evaluation required by Rule 13a-15(d) of the Exchange Act that occurred during\nthe year ended December 31, 2025, that has materially affected, or is reasonably likely to materially affect, our internal control over\nfinancial reporting, except the implementation of the controls identified above."}