{"url_path":"/sec/spty/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A Controls and Procedures**","topic":"sec","document":{"doc_type":"10-K/A","doc_date":"2026-06-05","source_url":"https://www.sec.gov/Archives/edgar/data/1840102/0001520138-26-000207-index.html","accession_number":"0001520138-26-000207","cik":"0001840102","ticker":"SPTY","issuer_name":"SPECIFICITY, INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1840102/0001520138-26-000207-index.html","primary_entity_key":"0001840102","primary_entity_name":"SPECIFICITY, INC."},"word_count":821,"has_tables":true,"body_markdown":"**Item 9A. Controls and Procedures**\n\n \n\nAs of the end of the period covered by this Annual Report, our Chief Executive\nOfficer and Chief Financial Officer performed an evaluation of the effectiveness of our disclosure controls and procedures as defined\nin Rules 13a-15(e) and 15d-15(e) of the Exchange Act. Based on the evaluation and the identification of the material weaknesses in internal\ncontrol over financial reporting described below, our Chief Executive Officer and Chief Financial Officer concluded that, as of December\n31, 2025, our disclosure controls and procedures over financial reporting were not effective.\n\n \n\nEvaluation of Disclosure Controls and Procedures\n\n \n\nOur management is responsible for establishing and maintaining adequate\ndisclosure controls and procedures for the Company. As of the end of the period covered by this Annual Report, our Chief Executive Officer\nand Chief Financial Officer performed an evaluation of the effectiveness of our disclosure controls and procedures as defined in Rules\n13a-15(e) and 15d-15(e) of the Exchange Act. Based on the evaluation and the identification of the material weaknesses in internal control\nover financial reporting described below, our Chief Executive Officer and Chief Financial Officer concluded that, as of December 31,\n2025, our financial reporting disclosure controls and procedures were not effective.\n\n \n\nManagement’s Report on Internal Control over Financial Reporting\n\n \n\nPursuant to Rule 13a-15(c) under the Securities Exchange Act of 1934,\nas amended (“Exchange Act”), we carried out an evaluation, with the participation of our management, including our Chief\nExecutive Officer and Chief Financial Officer of the effectiveness of our internal control over financial reporting as of the end of\nthe period covered by this report , using the criteria established in Internal Control - Integrated Framework (2013) issued by the Committee\nof Sponsoring Organizations of the Treadway Commission. The term “internal control over financial reporting”, as defined\nunder Rule 13a-15(f) under the Exchange Act, means a process designed by, or under the supervision of, the issuer’s principal executive\nofficer and principal financial officers, or persons performing similar functions, and effected by issuer’s board of directors,\nmanagement and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation\nof financial statements for external purposes in accordance with generally accepted accounting principles and includes those policies\nand procedures that: (1) pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions\nand dispositions of the assets of the issuer; (2) provide reasonable assurance that transactions are recorded as necessary to permit\npreparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of\nthe issuer are being made only in accordance with authorizations of management and directors of the issuer; and (3) provide reasonable\nassurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the issuer’s assets that\ncould have a material effect on the financial statements. Based upon the evaluation of the internal control over financial reporting\nat the end of the period covered by this report, the Company’s Chief Executive Officer and Chief Financial Officer concluded that\nour internal control over financial reporting were not effective as a result of continuing weaknesses which required us to file a Form 10-K/A. Our continuing material weaknesses\nare principally due to the following:\n\n \n\n 20 \n\n[Table of Contents](#toc) \n\n  \n\n·We\nhad not established adequate financial reporting monitoring activities to mitigate the risk\nof management override, specifically because there are few employees and only one officers\nwith management functions and therefore there is lack of segregation of duties.\n\n \n\n·We had inadequate document retention policies and procedures to ensure\nthat all financial transactions, including timely communication of and providing financial documentation to our outside financial consultants\nregarding the opening and closing of bank and credit card accounts and convertible debt agreements; as well as timely maintained and easily\naccessible to facilitate the financial close and reporting process.\n\n \n\n·We\nhad inadequate policies and procedures related to internal control over financial reporting\nand as such relied heavily on outside consultants and advisors to assist us in the preparation\nof the annual and quarterly financial statements and partners with us to ensure compliance\nwith US GAAP and SEC disclosure requirements.\n\n \n\n·We\ncurrently do not have board of directors and audit committee oversight. The lack of oversight\nof by a board of directors could result in failure to ensure robust financial reporting,\ninternal controls and inaccurate disclosures. Additionally, the lack of oversight could result\nin a conflict of interest, undermine board objectivity, transparency, and compliance.\n\n \n\nAt such time as we raise additional working capital, we plan to add staff,\ninitiate training, add additional subject matter expertise so that we may improve our processes, policies, procedures, and documentation\nof our internal control processes.\n\n \n\nChanges in Internal Control over Financial Reporting\n\n \n\nThere have been no changes in our internal control over financial reporting\nthat occurred since last year that have materially affected, or are reasonably likely to materially affect, our internal control over\nfinancial reporting."}