{"url_path":"/sec/siga/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":"2026-03-10","source_url":"https://www.sec.gov/Archives/edgar/data/1010086/0001437749-26-007557-index.html","accession_number":"0001437749-26-007557","cik":"0001010086","ticker":"SIGA","issuer_name":"SIGA TECHNOLOGIES INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1010086/0001437749-26-007557-index.html","primary_entity_key":"0001010086","primary_entity_name":"SIGA TECHNOLOGIES INC"},"word_count":550,"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, with the participation of our Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures as of December 31, 2025 in accordance with the framework on *Internal Control-Integrated Framework (2013)* issued by the Committee of Sponsoring Organizations of the Treadway Commission (\"COSO\"). The term “disclosure controls and procedures” is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act. Management recognizes that any disclosure controls and procedures no matter how well designed and operated, can only provide reasonable assurance of achieving their objectives and management necessarily applies its judgment in evaluating the cost-benefit relationship of possible controls and procedures.\n\n \n\nBased on that evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that our disclosure controls and procedures were effective as of December 31, 2025 at a reasonable level of assurance.\n\n \n\n**Changes in Internal Control over Financial Reporting**\n\n \n\nThere have been no changes in our internal control over financial reporting during the quarter ended December 31, 2025 that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.\n\n \n\n**Management’s 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 Rule 13a-15(f) or Rule 15d-15(f) of the Exchange Act. Internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. Our internal control over financial reporting includes those policies and procedures that:\n\n \n\n \n\n•\n\npertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and disposition of the Company’s assets;\n\n \n\n \n\n•\n\nprovide 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 the directors of the Company; and\n\n \n\n \n\n•\n\nprovide 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\nBecause of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.\n\n \n\nOur management conducted an evaluation of the effectiveness of our internal control over financial reporting as of December 31, 2025 using the framework in *Internal Control-Integrated Framework (2013)* issued by the COSO. Based on this evaluation using the COSO criteria, management concluded that the Company’s internal control over financial reporting was effective as of December 31, 2025.\n\n \n\n**Attestation Report of the Independent Registered Public Accounting Firm**\n\n \n\nThe effectiveness of our internal control over financial reporting as of December 31, 2025 has been audited by PricewaterhouseCoopers LLP, our independent registered public accounting firm, as stated in their attestation report, which is included in Item 8, “Financial Statements and Supplementary Data,” of this Annual Report on Form 10-K.\n\n \n\n70\n\n[Table of Contents](#toc)"}