Company: COOT
Filing Date: 2025-10-23
Form Type: 20-F
Source: 0001493152-25-019123
Chunk: 68

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-10-23
Form: 20-F
Item: Item 15
Chunk 68
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Item
15. Controls and Procedures

A. DISCLOSURE CONTROLS AND PROCEDURES.

As
required under applicable United States securities regulatory requirements, we have carried out an evaluation of the effectiveness of
the design and operation of our Company’s disclosure controls and procedures during the Fiscal 2025 year ended June 30, 2025, to
prevent a material weakness. A material weakness is a deficiency, or combination of deficiencies, in internal control over financial
reporting, such that there is a reasonable possibility that a material misstatement of the annual or interim financial statements will
not be prevented or detected on a timely basis.

Disclosure
controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our
reports filed or submitted under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported, within the period
specified in SEC rules and forms. Disclosure controls and procedures include, controls and procedures designed to ensure that information
required to be disclosed in our reports filed under the Securities Exchange Act of 1934 is accumulated and communicated to management,
including our Chief Executive Officer and Finance Manager, to allow timely decisions regarding required disclosure.

The
Company carried out an evaluation under the supervision and with the participation of its management, including its Chief Executive Officer
and Chief Financial Officer, of the effectiveness of its disclosure controls and procedures as of the end of the period covered by this
Annual Report. Based on this evaluation, the Chief Executive Officer and Acting Chief Financial Officer concluded that the Company’s
disclosure controls and procedures were effective at the end of Fiscal 2025 on June 30, 2025. No auditor’s opinion was required on the effectiveness of internal controls.

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B. MANAGEMENT’ S ANNUAL REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING.

Our
management is responsible for establishing and maintaining effective internal control over financial reporting as defined in Rules 13a-l5
under the Securities Exchange Act of 1934. Our internal control over financial reporting is a process designed under the supervision
of our principal executive officer and principal financial officer to provide reasonable assurance regarding the reliability of financial
reporting and the preparation of consolidated financial statements for external purposes in accordance with accounting principles generally
accepted in the United States.

Because
of inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Therefore, even those systems
determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation.