Company: QSJC
Filing Date: 2025-05-13
Form Type: 10-Q
Source: 0001683168-25-003492
Chunk: 11

Company: TANCHENG GROUP CO., LTD.
Filing Date: 2025-05-13
Form: 10-Q
Item: Part I, Item 3
Chunk 11
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Not applicable.

ITEM 4. CONTROLS
AND PROCEDURES.

Evaluation of Disclosure
Controls and Procedures

Our management is responsible
for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e)) under the Exchange Act)
that is designed to ensure that information required to be disclosed by the Company in the reports that we file or submit under the Exchange
Act is recorded, processed, summarized and reported, within the time specified in the Commission’s rules and forms. Disclosure controls
and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an
issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management,
including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions,
as appropriate to allow timely decisions regarding required disclosure.

Pursuant to Rule 13a-15(b)
under the Exchange Act, the Company carried out an evaluation with the participation of the Company’s management, including the
Company’s chief executive officer (“CEO”) and the Company’s chief financial officer (“CFO”), of the
effectiveness of the Company’s disclosure controls and procedures (as defined under Rule 13a-15(e) under the Exchange Act) as of
March 31, 2025. Based upon that evaluation, the Company’s CEO and CFO concluded that the Company’s disclosure controls and
procedures were not effective as of March 31, 2025 due to the Company’s limited internal resources and lack of ability to have multiple
levels of transaction review.

 22 

Management is in the
process of determining how best to change our current system and implement a more effective system to ensure that information required
to be disclosed in the reports that we file or submit under the Exchange Act have been recorded, processed, summarized and reported accurately.
Our management intends to develop procedures to address the current deficiencies to the extent possible given limitations in financial
and manpower resources. While management is working on a plan, no assurance can be made at this point that the implementation of such
controls and procedures will be completed in a timely manner or that they will be adequate once implemented.

Changes in Internal
Control over Financial Reporting

Except for the matters
described above, there were no changes in our internal controls over financial reporting during the quarter ended March 31, 2025 that
have materially affected, or are reasonably likely to materially affect, our internal control over