{"url_path":"/sec/whlt/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":"2026-03-30","source_url":"https://www.sec.gov/Archives/edgar/data/1025771/0001477932-26-001702-index.html","accession_number":"0001477932-26-001702","cik":"0001025771","ticker":"WHLT","issuer_name":"CHASE PACKAGING CORP","edgar_url":"https://www.sec.gov/Archives/edgar/data/1025771/0001477932-26-001702-index.html","primary_entity_key":"0001025771","primary_entity_name":"CHASE PACKAGING CORP"},"word_count":683,"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. The term “disclosure controls and procedures,” as defined in Rules 13a-15I and 15d-15(e) under the Exchange Act, means controls and other procedures of a company that are designed to ensure that information required to be disclosed by a company in the reports, such as this report, that it files or submits under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by a company in the reports that it files or submits under the Exchange Act is accumulated and communicated to the company’s management, including its principal executive and principal financial officers, as appropriate to allow timely decisions regarding required disclosure. Management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving their objectives and management necessarily applies its judgment in evaluating the cost-benefit relationship of possible controls and procedures. Based on that evaluation, our chief executive officer and chief financial officer concluded that as of December 31, 2025, our disclosure controls and procedures were effective.\n\n \n\n**Management’s Annual Report on Internal Control over Financial Reporting**\n\n \n\nOur management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act). Our 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 and 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 the dispositions of the assets of the Company;\n\n \n\n \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 authorization of management and the board of directors of the Company; and\n\n \n\n \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\n \n\n8\n\n*Table of Contents*\n\n \n\nBecause of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluations of effectiveness to future periods are subject to risk that controls may become inadequate because of changes in conditions or because of declines in the degree of compliance with the policies or procedures.\n\n \n\nOur Board, with the participation of the Principal Executive and Financial Officer, assessed the effectiveness of the Company’s internal control over financial reporting as of December 31, 2025. In making this assessment, the Company’s management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control-Integrated Framework 2013.\n\n \n\nThe Company’s Board of Directors has conducted an evaluation of the effectiveness of our internal controls over financial reporting as of December 31, 2025 in accordance with the criteria set forth by the Committee of Sponsoring Organizations of The Treadway Commission (“COSO”) in Internal Control - Integrated Framework.\n\nThis annual report does not include an attestation report from our registered public accounting firm regarding internal control over financial reporting. The Board’s report was not subject to attestation by our registered public accounting firm pursuant to rules of the Securities and Exchange Commission that permit the Company to provide only the Boards’ report in this annual report.\n\n \n\n**Changes in Internal Controls over Financial Reporting.**\n\n \n\nWe regularly review our system of internal control over financial reporting.\n\n \n\nDuring the year ended December 31, 2025, there were no changes in our internal controls over financial reporting that have materially affected, or are reasonably likely to affect materially, our internal control over financial reporting."}