Company: DJTWW
Filing Date: 2025-02-14
Form Type: 10-K
Source: 0001140361-25-004822
Chunk: 121

Company: Trump Media & Technology Group Corp.
Filing Date: 2025-02-14
Form: 10-K
Item: Item 9A
Chunk 121
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 laws and the applicable rules and
            regulations of the Securities and Exchange Commission and the PCAOB.

          We conducted our audit of internal control over financial reporting in accordance with the standards of the PCAOB. Those standards require that we
            plan and perform the audit to obtain reasonable assurance about whether effective internal control over financial reporting was maintained in all material respects. Our audit included obtaining an understanding of internal control over
            financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. Our audit also included performing such other procedures
            as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion.

          A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a
            reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis. A material weakness regarding management’s failure to design and maintain formal
            accounting policies, processes and controls has been identified and described in management’s assessment. This material weakness was considered in determining the nature, timing, and extent of audit tests applied in our audit of the 2024
            financial statements, and this report does not affect our report dated February 14, 2025 on those financial statements.

          Definition and Limitations of Internal Control over Financial Reporting

          A company’s 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. A company’s internal control over financial reporting includes those policies and procedures that (1)
            pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide 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 authorizations of management and directors of the
            company; and (3) provide 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.

          Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any
            evaluation of effectiveness to future periods are subject to the risk