{"url_path":"/sec/royl/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":"2026-07-13","source_url":"https://www.sec.gov/Archives/edgar/data/1694617/0001185185-26-002897-index.html","accession_number":"0001185185-26-002897","cik":"0001694617","ticker":"ROYL","issuer_name":"Royale Energy, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1694617/0001185185-26-002897-index.html","primary_entity_key":"0001694617","primary_entity_name":"Royale Energy, Inc."},"word_count":377,"has_tables":true,"body_markdown":"**Item 9A Controls and Procedures**\n\n \n\nUnder the supervision and with the participation of our management,\nincluding our principal executive officer and principal financial officer, we conducted an evaluation of our disclosure controls and procedures,\nas such term is defined under Rules 13a-15(e) or 15d-15(e) under the Exchange Act. Based on this evaluation, our principal executive officer\nand our principal financial officer concluded that our disclosure controls and procedures were not effective as of the end of the period\ncovered by this annual report, as a result of a material weakness in our internal control over financial reporting discussed below.\n\n \n\n**Management**’**s Report on Internal Control Over Financial\nReporting**\n\n \n\nManagement is responsible for establishing and maintaining adequate\ninternal control over our financial reporting. In order to evaluate the effectiveness of internal control over financial reporting, as\nrequired by Section 404 of the Sarbanes-Oxley Act, management has conducted an assessment, including testing, using the criteria in the\n2013 Internal Control-Integrated Framework, issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”).\nOur system of internal control over financial reporting is designed to provide reasonable assurance regarding the reliability of financial\nreporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.\n\n \n\nBased on our evaluation under the framework in Internal Control-Integrated\nFramework, our Chief Executive Officer and Chief Financial Officer concluded that our internal control over financial reporting was not\neffective as of December 31, 2025, due to a material weakness described below.\n\n \n\n**Material Weakness and Remediation** \n\n \n\nManagement identified a material weakness that existed because we lack\nsufficient financial reporting personnel, proper review controls and proper segregation of duties, including within our financial reporting\nsystems, to produce accurate and complete financial records in accordance with SEC and US GAAP requirements. The material weakness continues\nto exist as of December 31, 2025. Management is in the process of developing a remediation plan designed to improve its internal control\nover financial reporting and address the identified material weakness. Management will not be able to conclude that it has remediated\nthe material weakness until controls are implemented, operate for a sufficient period of time, and management is able to conclude, through\nformal testing, that the controls are operating effectively.\n\n \n\n13\n\n[Table of Contents](#toc) \n\n \n\n**PART III**"}