Company: AEMD
Filing Date: 2025-06-26
Form Type: 10-K
Source: 0001683168-25-004780
Chunk: 1125

Company: AETHLON MEDICAL INC
Filing Date: 2025-06-26
Form: 10-K
Item: Item 7A
Chunk 1125
---
Not applicable to a “smaller
reporting company” as defined under Item 10(f)(1) of Regulation S-K of the Securities Act.

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

    Pages
  
    Report of Independent Registered Public Accounting Firm (Haskell & White, LLP, San Diego, CA PCAOB ID No. 200)
    F-2
  
    Report of Independent Registered Public Accounting Firm (Baker Tilly
    US, LLP, San Diego, CA PCAOB ID No. 23)
    F-4
  
    Consolidated Balance Sheets
    F-5
  
    Consolidated Statements of Operations
    F-6
  
    Consolidated Statements of Equity
    F-7
  
    Consolidated Statements of Cash Flows
    F-8
  
    Notes to Consolidated Financial Statements
    F-9

ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS
ON ACCOUNTING AND FINANCIAL DISCLOSURE

None.

 59 

ITEM 9A. CONTROLS AND PROCEDURES

Disclosure Controls and Procedures

We maintain “disclosure
controls and procedures” (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) that are designed to ensure that information
required to be disclosed, in our Exchange Act reports is recorded, processed, summarized, and reported within the time periods specified
in the SEC’s rules and forms, and that such information is accumulated and communicated to our management, including our Interim
Chief Executive Officer and Chief Financial Officer (who is our principal executive officer and principal financial officer), to allow
timely decisions regarding required disclosures.

In designing and evaluating
the disclosure controls and procedures, management recognizes that any controls and procedures, no matter how well designed and operated,
can provide only reasonable assurance of achieving the desired control objectives, and management is required to apply its judgment in
evaluating the cost-benefit relationship of possible controls and procedures. We have carried out an evaluation as of the end of the period
covered by this Annual Report under the supervision and with the participation of our management, including our Chief Executive Officer,
who also serves as our Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures.

Internal Control over Financial Reporting

    (a)
    Management’s Report on Internal Control Over Financial Reporting 

Our management is responsible
for establishing and maintaining adequate internal control over financial reporting