Company: DRTSW
Filing Date: 2025-03-12
Form Type: 20-F
Source: 0001213900-25-023187
Chunk: 277

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-03-12
Form: 20-F
Item: Item 15
Chunk 277
---
Item
15. Controls and Procedures

Evaluation
of disclosure controls and procedures

We
maintain disclosure controls and procedures (as that term is defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act
of 1934, as amended (“ Exchange Act”)) that are designed to ensure that information required to be disclosed in the Company’s
reports under the Exchange Act 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 Chief Executive Officer and Chief
Financial Officer, as appropriate, to allow timely decisions regarding required disclosures. Any controls and procedures, no matter how
well-designed and operated, can provide only reasonable assurance of achieving the desired control objectives. Our management, with the
participation of our Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of the design and operation
of our disclosure controls and procedures as of December 31, 2024. Based upon that evaluation, our Chief Executive Officer and Chief
Financial Officer concluded that, as of December 31, 2024, our disclosure controls and procedures were effective to accomplish their
objectives at the reasonable assurance level.

Management’s
annual report on internal control over financial reporting

Our
management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined
in Rule 13a-15(f) under the Exchange Act. Under the supervision and with the participation of our management, including our Chief Executive
Officer and Chief Financial Officer, we conducted an evaluation of the effectiveness of our internal control over financial reporting
based principally on the framework and criteria established in Internal Control - Integrated Framework (2013) issued by the Committee
of Sponsoring Organizations of the Treadway Commission as of the end of the period covered by this Annual Report. Based on that evaluation,
our management has concluded that our internal control over financial reporting was effective as of December 31, 2024 at providing reasonable
assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles.

Attestation
report of the registered public accounting firm

This
annual report does not include an attestation report of our independent registered public accounting firm regarding internal control
over financial reporting due to an exemption for emerging growth companies provided in the JOBS Act.

Changes
in internal control over financial reporting

There
were no