{"url_path":"/sec/rngc/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":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/1434740/0001477932-26-004299-index.html","accession_number":"0001477932-26-004299","cik":"0001434740","ticker":"RNGC","issuer_name":"Ranger Gold Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1434740/0001477932-26-004299-index.html","primary_entity_key":"0001434740","primary_entity_name":"Ranger Gold Corp."},"word_count":852,"has_tables":true,"body_markdown":"**Item 9A. Controls and Procedures**\n\n \n\n***Evaluation of Disclosure Controls and Procedures***\n\n \n\nOur management, under the supervision and with the participation of our Chief Executive Officer, who is also our principal executive officer and principal financial and accounting officer, evaluated the effectiveness of our disclosure controls and procedures as of March 31, 2026. The term “disclosure controls and procedures,” as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, means controls and other procedures of a company that are designed to ensure that information required to be disclosed by the company in the reports it files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to the company’s management, including its principal executive and principal financial officer, as appropriate to allow timely decisions regarding required disclosure.\n\n \n\nBased on this evaluation, our Chief Executive Officer concluded that, as of March 31, 2026, our disclosure controls and procedures were not effective due to the material weakness in our internal control over financial reporting described below.\n\n \n\n**Management’s Annual Report on Internal Control Over Financial Reporting**\n\n \n\nManagement is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act. Internal control over financial reporting is a process designed by, or under the supervision of, our principal executive officer and principal financial and accounting officer and effected by our Board of Directors, management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external reporting purposes in accordance with generally accepted accounting principles.\n\n \n\nOur internal control over financial reporting includes policies and procedures that: (i) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of our assets; (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles and that our receipts and expenditures are being made only in accordance with authorizations of management and our Board of Directors; and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could have a material effect on our financial statements.\n\n \n\nManagement evaluated the effectiveness of our internal control over financial reporting as of March 31, 2026 using the criteria set forth in Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission.\n\n \n\nA material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement of our annual or interim financial statements will not be prevented or detected on a timely basis. Management identified a material weakness in our internal control over financial reporting as of March 31, 2026 arising from our limited size and personnel. The Company has only one officer and director, has no employees, has not established an audit committee, and does not have sufficient personnel to provide for adequate segregation of duties or independent review of financial reporting matters. As a result, there is a reasonable possibility that a material misstatement of our financial statements could occur and not be prevented or detected on a timely basis.\n\n \n\nBased on the material weakness described above, management concluded that our internal control over financial reporting was not effective as of March 31, 2026.\n\n \n\n \n\n18\n\n*Table of Contents*\n\n \n\n**Remediation Plan**\n\n \n\nBecause of the Company’s current limited size, lack of meaningful business operations and limited financial resources, we have not yet remediated the material weakness described above. The Company expects to evaluate and implement additional procedures and controls if and when it enters into substantive operations and the nature, scope and resources of the business warrant doing so. Such procedures and controls may include, among other things, engaging additional accounting and financial reporting personnel or consultants, establishing additional review and approval procedures, improving segregation of duties, and, when appropriate, expanding the Board of Directors and establishing an audit committee or other oversight function. The Company expects that these measures, when implemented, will be designed to remediate the material weakness and make our internal control over financial reporting effective. However, there can be no assurance as to when the Company will be able to implement such measures or whether such measures, once implemented, will be sufficient to remediate the material weakness.\n\n \n\n**Attestation Report of Independent Registered Public Accounting Firm**\n\n \n\nThis Annual Report does not include an attestation report of our independent registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by our independent registered public accounting firm pursuant to SEC rules that permit non-accelerated filers to provide only management’s report in this Annual Report.\n\n \n\n**Changes in Internal Control Over Financial Reporting**\n\n \n\nThere were no changes in our internal control over financial reporting during the quarter ended March 31, 2026 that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting."}