{"url_path":"/sec/uysc/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":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/2036973/0001185185-26-002932-index.html","accession_number":"0001185185-26-002932","cik":"0002036973","ticker":"UYSC","issuer_name":"UY Scuti Acquisition Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/2036973/0001185185-26-002932-index.html","primary_entity_key":"0002036973","primary_entity_name":"UY Scuti Acquisition Corp."},"word_count":705,"has_tables":true,"body_markdown":"**Item\n9A. Controls and Procedures.**\n\n \n\n*Evaluation\nof Disclosure Controls and Procedures*\n\n \n\nDisclosure\ncontrols are procedures that are designed with the objective of ensuring that information required to be disclosed in our reports filed\nunder the Exchange Act, such as this Report, is recorded, processed, summarized, and reported within the time period specified in the\nSEC’s rules and forms. Disclosure controls are also designed with the objective of ensuring that such information is accumulated\nand communicated to our management, including the chief executive officer and chief financial officer, as appropriate to allow timely\ndecisions regarding required disclosure. Our management evaluated, with the participation of our current chief executive officer and\nchief financial officer (our “Certifying Officers”), the effectiveness of our disclosure controls and procedures as of March\n31, 2026, pursuant to Rule 13a-15(b) under the Exchange Act. Based upon that evaluation, our Certifying Officers concluded that,\nas of March 31, 2026, our disclosure controls and procedures were effective at the reasonable assurance level.\n\n \n\nWe\ndo not expect that our disclosure controls and procedures will prevent all errors and all instances of fraud. Disclosure controls and\nprocedures, no matter how well conceived financially literate and operated, can provide only reasonable, not absolute, assurance that\nthe objectives of the disclosure controls and procedures are met. Further, the design of disclosure controls and procedures must reflect\nthe fact that there are resource constraints, and the benefits must be considered relative to their costs. Because of the inherent limitations\nin all disclosure controls and procedures, no evaluation of disclosure controls and procedures can provide absolute assurance that we\nhave detected all our control deficiencies and instances of fraud, if any. The design of disclosure controls and procedures also is based\npartly on certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving\nits stated goals under all potential future conditions.\n\n \n\n*Management’s\nReport on Internal Controls Over Financial Reporting*\n\n \n\nAs\nrequired by SEC rules and regulations implementing Section 404 of the Sarbanes-Oxley Act, our management is responsible for establishing\nand maintaining adequate internal control over financial reporting. Our internal control over financial reporting is designed to provide\nreasonable assurance regarding the reliability of financial reporting and the preparation of our consolidated financial statements for\nexternal reporting purposes in accordance with GAAP. Our internal control over financial reporting includes those policies and procedures\nthat:\n\n \n\n(1)pertain\nto the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets\nof our company,\n\n \n\n(2)provide\nreasonable assurance that transactions are recorded as necessary to permit preparation of consolidated financial statements in accordance\nwith GAAP, and that our receipts and expenditures are being made only in accordance with authorizations of our management and directors,\nand\n\n \n\n(3)provide\nreasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could\nhave a material effect on the consolidated financial statements.\n\n \n\nBecause\nof its inherent limitations, internal control over financial reporting may not prevent or detect errors or misstatements in our consolidated\nfinancial statements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may\nbecome inadequate because of changes in conditions, or that the degree or compliance with the policies or procedures may deteriorate.\nManagement assessed the effectiveness of our internal control over financial reporting on March 31, 2026. In making these assessments,\nmanagement used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control\n— Integrated Framework (2013). Based on our assessments and those criteria, our management concluded that our internal control\nover financial reporting was effective as of March 31, 2026.\n\n \n\nThis\nAnnual Report on Form 10-K does not include an attestation report of our independent registered public accounting firm due to our status\nas an emerging growth company under the JOBS Act.\n\n \n\n*Changes\nin Internal Control over Financial Reporting*\n\n \n\nThere\nwere no changes in our internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange\nAct) during the most recent fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal\ncontrol over financial reporting."}