Company: AGSS
Filing Date: 2025-11-17
Form Type: 10-Q
Source: 0001213900-25-111597
Chunk: 60

Company: AMERIGUARD SECURITY SERVICES, INC.
Filing Date: 2025-11-17
Form: 10-Q
Item: Item 8
Chunk 60
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 new agreement will have a positive impact on the current and future operations of the Company. Management
is optimistic that AGSS will secure good financing, that AGSS has a clear path for continued operation and AGSS is a great opportunity
for the investor community.

ITEM
3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

We are a smaller reporting company and are not
required to provide the information required by this item.

ITEM
4. CONTROLS AND PROCEDURES

Evaluation of
Disclosure Controls and Procedures

We maintain disclosure controls and procedures
(as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934, as amended, or the “Exchange Act”) that are
designed to ensure that information that would be required to be disclosed in the Exchange Act reports is recorded, processed, summarized
and reported within the time period specified in the SEC’s rules and forms, and that such information is accumulated and communicated
to our management, including to our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding
required disclosure.

As required by Rule 13a-15 under the Exchange
Act, our management, including our Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of the design and
operation of our disclosure controls and procedures as of September 30, 2025. Based on that evaluation, our Chief Executive Officer
and Chief Financial Officer concluded that as of September 30, 2025, our disclosure controls and procedures were not effective to
satisfy the objectives for which they are intended due to a weakness in our internal control over financial reporting discussed below.

The framework our management uses to evaluate
the effectiveness of our internal control over financial reporting is based on the guidance provided by the Committee of Sponsoring Organizations
(COSO) of the Treadway Commission in its 1992 report: INTERNAL CONTROL - INTEGRATED FRAMEWORK. Based on our evaluation under the framework
described above, our management has concluded that our internal control over financial reporting was ineffective as of September 30,
2025, due to the same weaknesses that rendered our disclosure controls and procedures ineffective. The Company’s internal control
over financial reporting is not effective due to a lack of sufficient resources to hire support staff to separate duties between different
individuals. The Company plans to address these weaknesses as resources become available by hiring additional professional staff, as funding
becomes available, outsourcing certain aspects of the recording and reporting