{"url_path":"/sec/usaq/10-q/2026/item-4","section_key":"item-4","section_title":"Item 4 CONTROLS AND PROCEDURES**","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/856984/0001493152-26-022888-index.html","accession_number":"0001493152-26-022888","cik":"0000856984","ticker":"USAQ","issuer_name":"QHSLab, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/856984/0001493152-26-022888-index.html","primary_entity_key":"0000856984","primary_entity_name":"QHSLab, Inc."},"word_count":252,"has_tables":true,"body_markdown":"**ITEM\n4. CONTROLS AND PROCEDURES**\n\n \n\n*Evaluation\nof disclosure controls and procedures.*\n\n \n\nAs\nof March 31, 2026, our chief executive officer, who is also our chief financial officer conducted an evaluation regarding the effectiveness\nof our disclosure controls and procedures (as defined in Rules 13a-15(e) or 15d-15(e) under the Exchange Act). Based upon the evaluation\nof these controls and procedures as provided under the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control-Integrated\nFramework (2013), our chief executive officer/ chief financial officer concluded that our disclosure controls and procedures were ineffective\nas of the end of the period covered by this report. Many of these deficiencies stem from a lack of adequate personnel, including individuals\nwith experience in financial reporting. Management has identified corrective actions for the weakness and will periodically reevaluate\nour ability to add personnel and implement improved review procedures as they can be supported by the growth in our business.\n\n \n\n*Changes\nin internal controls.*\n\n \n\nDuring\nthe quarterly period covered by this report, no changes occurred in our internal control over financial reporting that materially affected,\nor is reasonably likely to materially affect, our internal control over financial reporting.\n\n \n\n22\n\n \n\n \n\n**PART\nII - OTHER INFORMATION**\n\n \n\nIn\naddition to the other information set forth in this report, you should carefully consider the factors discussed in Part I, “Item\n1. Description of Business, subheading Risk Factors” in our Annual Report on Form 10-K for the year ended December 31, 2025, which\ncould materially affect our business, financial condition or future results."}