{"url_path":"/sec/turb/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":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1963439/0001213900-26-057672-index.html","accession_number":"0001213900-26-057672","cik":"0001963439","ticker":"TURB","issuer_name":"Turbo Energy, S.A.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1963439/0001213900-26-057672-index.html","primary_entity_key":"0001963439","primary_entity_name":"Turbo Energy, S.A."},"word_count":884,"has_tables":true,"body_markdown":"** **\n\n**ITEM 15. CONTROLS AND PROCEDURES**\n\n \n\n**Evaluation of Disclosure Controls and Procedures**\n\n \n\nAs of December 31, 2025\n(the “Evaluation Date”), the Company carried out an evaluation, under the supervision of and with the participation of management,\nincluding the Company’s chief executive officer and chief financial officer, of the effectiveness of the Company’s disclosure\ncontrols and procedures (as defined in Rules 13a-15(e) under the Securities Exchange Act of 1934). Based upon this evaluation, our chief\nexecutive officer and chief financial officer concluded that as of the Evaluation Date, the Company’s disclosure controls and procedures\nwere effective.\n\n \n\nDisclosure controls and\nprocedures are designed to ensure that all material information required to be included in our reports filed or submitted under the Securities\nExchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the\nSecurities and Exchange Commission and to ensure that information required to be disclosed is accumulated and communicated to our management,\nincluding our chief executive officer and chief financial officer, or persons performing similar functions, as appropriate to allow timely\ndecision regarding required disclosure.\n\n \n\n**Management’s Annual Report on Internal\nControl Over Financial Reporting**\n\n \n\nThe Company’s management\nis responsible for establishing and maintaining adequate internal control over financial reporting as such term is defined in Rule 13a-15(f)\nunder the Securities and Exchange Act of 1934, as amended. The Company’s internal control over financial reporting is designed\nto provide reasonable assurance regarding the reliability of our financial reporting and the preparation of consolidated financial statements\nfor external purposes in accordance with generally accepted accounting principles. The Company’s internal control over financial\nreporting includes those policies and procedures that:\n\n \n\n \n(1)\npertain to the maintenance of records that, in reasonable\ndetail, accurately and fairly reflect the recording of transactions of the Company’s assets;\n\n \n\n105\n\n \n\n \n\n \n(2)\nprovide reasonable assurance that transactions are\nrecorded as necessary to permit preparation of consolidated financial statements in accordance with generally accepted accounting\nprinciples, and that the Company’s receipts and expenditures are being made only in accordance with the authorization of its\nmanagement and directors; and\n\n \n\n \n(3)\nprovide reasonable assurance regarding prevention\nor timely detection of unauthorized acquisition, use or disposition of the Company’s assets that could have a material effect\non the consolidated financial statements.\n\n \n\nBecause of its inherent\nlimitations, a system of internal control over financial reporting can provide only reasonable assurance with respect to consolidated\nfinancial statement preparation and presentation and may not prevent or detect misstatements, Also, projections of any evaluation of\neffectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that\nthe degree of compliance with the policies or procedures may deteriorate.\n\n \n\nThe Company’s management,\nincluding its Chief Executive Officer and Chief Financial Officer, assessed the effectiveness of its internal control over financial\nreporting as of December 31, 2025, using criteria established in the framework in Internal Control-Integrated Framework (2013) issued\nby the Committee of Sponsoring Organizations of the Treadway Commission, or COSO. Management concluded, based on its evaluation, that\ninternal control over financial reporting was effective as of December 31, 2025, to provide reasonable assurance regarding the reliability\nof financial reporting and the preparation of financial statements for external reporting purposes.\n\n \n\nThe Board of Directors is\nresponsible for reviewing and approving the consolidated financial statements and MD&A and ensuring that management fulfills its\nresponsibilities for financial reporting and internal control. The Board of Directors carries out these responsibilities primarily through\nthe Audit Committee, which consists of independent, non-management directors. The Audit Committee meets with management at least four\ntimes a year and meets independently with internal and external auditors and as a group to review any significant accounting, internal\ncontrol and auditing matters in accordance with the terms of the Charter of the Audit Committee. The Audit Committee’s responsibilities\ninclude overseeing management’s performance in carrying out its financial reporting responsibilities and reviewing the annual report,\nincluding the consolidated financial statements and MD&A, before these documents are submitted to the Board of Directors for approval.\nThe internal and independent external auditors have access to the Audit Committee without the requirement to obtain prior management\napproval. The Audit Committee approves the terms of engagement of the independent external auditors and reviews the annual audit plan,\nthe Auditors’ Report and the results of the audit. It also recommends to the Board of Directors the firm of external auditors to\nbe appointed by the shareholders. The shareholders have appointed TAAD, LLP as independent external auditors to express an opinion as\nto whether the consolidated financial statements present fairly, in all material respects, the Company’s consolidated financial\nposition, results of operations and cash flows in accordance with IFRS. The reports of TAAD, LLP outline the scope of its examinations\nand its opinions on the consolidated financial statements.\n\n** **\n\n**Attestation Report of the Registered Public Accounting Firm**\n\n \n\nBecause the Company is a\nnon-accelerated filer, this annual report does not include an attestation report of our registered public accounting firm regarding internal\ncontrol over financial reporting.\n\n \n\n**Changes in Internal Control Over Financial Reporting**\n\n \n\nExcept as described above,\nthere have been no changes in our internal control over financial reporting during the fiscal year ended December 31, 2025 that have\nmaterially affected, or are reasonably likely to materially affect, our internal control over financial reporting.\n\n \n\n106"}