{"url_path":"/sec/wyhg/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":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/1999860/0001213900-26-056618-index.html","accession_number":"0001213900-26-056618","cik":"0001999860","ticker":"WYHG","issuer_name":"Wing Yip Food Holdings Group Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1999860/0001213900-26-056618-index.html","primary_entity_key":"0001999860","primary_entity_name":"Wing Yip Food Holdings Group Ltd"},"word_count":671,"has_tables":true,"body_markdown":"**Item 15. CONTROLS AND PROCEDURES**\n\n \n\n**Disclosure Controls and Procedures**\n\n \n\nUnder the supervision and with the participation\nof our management, including our Chief Executive Officer and Chief Financial Officer, we carried out an evaluation of the effectiveness\nof our disclosure controls and procedures, which is defined in Rules 13a-15(e) of the Exchange Act, as of December 31, 2025. Based on\nthat evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures as of December\n31, 2025 were ineffective.\n\n \n\nOur conclusion is based on (i) the fact that we\nlack formal internal control policies and internal independent supervision functions to establish formal risk assessment process and internal\ncontrol framework over financing reporting; and (ii) we lack accounting staff and resources with appropriate knowledge of generally accepted\nU.S. accounting principles (“U.S. GAAP”) and SEC reporting and compliance requirements to design and implement formal period-end\nfinancial reporting policies and procedures to address complex U.S. GAAP technical accounting issues in accordance with U.S. GAAP and\nthe SEC requirements. Our management is currently in the process of evaluating the steps necessary to remediate the ineffectiveness, such\nas (i) hiring additional qualified accounting and financial personnel with appropriate knowledge and experience in U.S. GAAP accounting\nand SEC reporting; and (ii) organizing regular training for our accounting staff, especially training related to U.S. GAAP and SEC reporting\nrequirements.\n\n \n\n**Management’s Annual Report on Internal\nControl over Financial Reporting**\n\n** **\n\nOur management is responsible for establishing\nand maintaining adequate internal control over financial reporting, as such term is defined in Rule 13a-15(f) and 15d-15(f) under the\nExchange Act. Our management conducted an assessment of the effectiveness of our internal control over financial reporting based on the\ncriteria set forth in “Internal Control - Integrated Framework (2013)” issued by the Committee of Sponsoring Organizations\nof the Treadway Commission.\n\n \n\nIn the course of preparing our consolidated financial\nstatements for the year ended December 31, 2025, our management identified several control deficiencies, which include material weaknesses.\nThe material weakness identified relates to our lack of sufficient skilled staff with U.S. GAAP knowledge and the SEC reporting knowledge\nfor the purpose of financial reporting as well as the lack in formal accounting policies and procedures manual to ensure proper financial\nreporting in accordance with U.S. GAAP and SEC reporting requirements. We have already taken the following steps to implement measures\nto remediate the material weakness we have identified: (1) streamlining our accounting department structure and enhancing our staff’s\nU.S. GAAP expertise on a continuous basis; and (2) making an overall assessment on the current finance and accounting resources and planning\nto hire new finance team members with pertinent qualifications, in order to strengthen our U.S. GAAP reporting framework. We plan to take\nadditional measures to improve the effectiveness of our internal control and financial reporting, including: (1) hiring a new reporting\nmanager who has expertise in U.S. GAAP to improve the quality of U.S. GAAP reports; (2) participating in training and seminars provided\nby professional service firms on a regular basis to gain knowledge on regular accounting/SEC reporting updates; and (3) providing internal\ntraining to our current accounting team on U.S. GAAP practices. We are also in the process of completing a systematic accounting manual\nfor U.S. GAAP and financial closing process.\n\n \n\n**Attestation Report of the Registered Public\nAccounting Firm**\n\n** **\n\nThis annual report on Form 20-F does not include\nan attestation report of our registered public accounting firm regarding internal control over financial reporting. Management’s\nreport was not subject to attestation by our registered public accounting firm pursuant to rules of the SEC where domestic and foreign\nregistrants that are non-accelerated filers, which we are, and “emerging growth companies,” which we also are, are not required\nto provide the auditor attestation report.\n\n \n\n**Changes in Internal Control over Financial\nReporting**\n\n** **\n\nThere were no changes in our internal controls\nover financial reporting that occurred during the period covered by this annual report on Form 20-F that have materially affected, or\nare reasonably likely to materially affect, our internal control over financial reporting."}