Company: VPLM
Filing Date: 2025-05-15
Form Type: 10-Q
Source: 0001641172-25-010694
Chunk: 45

Company: Voip-pal.com Inc
Filing Date: 2025-05-15
Form: 10-Q
Item: Part I, Item 1
Chunk 45
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 company, we are not required
to provide the information required by this Item.

    Item 4. 
    Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

At the end of the period covered by this Report for
the six-month period ended March 31, 2025, an evaluation was carried out under the supervision of, and with the participation of, the
Company’s management, including its Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”),
of the effectiveness of the design and operation of the Company’s disclosure controls and procedures (as defined in Rule 13a-15(e)
and 15d-15(e) of the Exchange Act). Based upon that evaluation, the Company’s CEO and CFO have concluded that the disclosure controls
and procedures were effective to give reasonable assurance that the information required to be disclosed by the Company in reports that
it files or submits under the Exchange Act is (i) recorded, processed, summarized and reported, within the time periods specified in the
SEC’s rules and forms, and (ii) accumulated and communicated to management, including its principal executive and principal financial
officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

Management’s Report on Internal Control over
Financial Reporting

The Company’s management, including the Company’s
CEO and CFO, is responsible for establishing and maintaining adequate internal control over financial reporting (“ICFR”),
as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act. The Company’s ICFR is a process designed to provide
reasonable assurance regarding the reliability of financial reporting and the preparation of consolidated financial statements for external
purposes in accordance with US GAAP. The Company’s ICFR includes policies and procedures that: pertain to the maintenance of records
that, in reasonable detail accurately and fairly reflect the transactions and disposition of assets; provide reasonable assurance that
transactions are recorded as necessary to permit preparation of the consolidated financial statements in accordance with US GAAP, and
that receipts and expenditures are being made only in accordance with authorization of management and directors of the Company; and provide
reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of assets that could have
a material effect on the consolidated financial statements.

Because of their inherent limitations, ICFR can provide
only reasonable assurance and may not prevent or detect misstatements. Furthermore, projections of any evaluation of effectiveness to
future periods are subject