{"url_path":"/sec/ryaay/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 Controls and Procedures","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-06-22","source_url":"https://www.sec.gov/Archives/edgar/data/1038683/0001104659-26-076131-index.html","accession_number":"0001104659-26-076131","cik":"0001038683","ticker":"RYAAY","issuer_name":"RYANAIR HOLDINGS PLC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1038683/0001104659-26-076131-index.html","primary_entity_key":"0001038683","primary_entity_name":"RYANAIR HOLDINGS PLC"},"word_count":552,"has_tables":true,"body_markdown":"Item 15. Controls and Procedures\n\n​\n\n**DISCLOSURE CONTROLS AND PROCEDURES**\n\n​\n\nThe Company has carried out an evaluation, as of March 31, 2026, under the supervision and with the participation of the Company’s management, including the Group CEO and Group CFO, of the effectiveness of the design and operation of the Company’s disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act). There are inherent limitations to the effectiveness of any system of disclosure controls and procedures, including the possibility of human error and the circumvention or overriding of the controls and procedures. Accordingly, even effective disclosure controls and procedures can only provide reasonable assurance of achieving their control objectives. Based upon the Company’s evaluation, the Group CEO and Group CFO have concluded that, as of March 31, 2026, the disclosure controls and procedures were effective to provide reasonable assurance that information required to be disclosed in the reports the Company files or submits under the Exchange Act is recorded, processed, summarized and reported as and when required, within the time periods specified in the applicable rules and forms, and that it is accumulated and communicated to the Company’s management, including the Group CEO and Group CFO, as appropriate to allow timely decisions regarding required disclosure.\n\n​\n\n**MANAGEMENT’S ANNUAL REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING**\n\n​\n\nThe Company’s management is responsible for establishing and maintaining adequate internal control over financial reporting, (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act). The Company’s internal control over financial reporting is designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with IFRS. The Company’s internal control over financial reporting includes those policies and procedures that:\n\n​\n\n●pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the Company;\n\n​\n\n●provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the Company are being made only in accordance with authorizations of management and Directors; and\n\n​\n\n90\n\n[Table of Contents](#TOC)\n\n●provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company’s assets that could have a material effect on the financial statements.\n\n​\n\nThe Company’s management evaluated the effectiveness of the Company’s internal control over financial reporting as of March 31, 2026, based on the criteria established in the 2013 Framework in “Internal Control — Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”). Based on the evaluation, management has concluded that the Company maintained effective internal control over financial reporting as of March 31, 2026.  \n\n​\n\n**CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING**\n\n​\n\nThere has been no change in the Company’s internal control over financial reporting during FY26 that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.\n\n​\n\n**ATTESTATION REPORT OF THE REGISTERED PUBLIC ACCOUNTING FIRM**\n\nPricewaterhouseCoopers, the Company’s independent registered public accounting firm, audited the effectiveness of the Company’s internal controls over financial reporting as at March 31, 2026, as stated in their report which appears in “Item 18. Financial Statements”.\n\n​"}