Company: MOBBW
Filing Date: 2025-03-27
Form Type: 20-F
Source: 0001013762-25-003365
Chunk: 108

Company: Mobilicom Ltd
Filing Date: 2025-03-27
Form: 20-F
Item: Item 15
Chunk 108
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 misstatements. Projections of any evaluation
of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures may deteriorate.

Our
management assessed the effectiveness of our internal control over financial reporting as of December 31, 2024. In making this assessment,
our management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal
Control-Integrated Framework (2013). Based on that assessment, our management concluded that as of December 31, 2024, our internal control
over financial reporting was effective.

Changes in Internal Controls
Over Financial Reporting

There
were no changes in our internal control over financial reporting that occurred during the year ended December 31, 2024 that have materially
affected, or are reasonably likely to materially affect, our internal control over financial reporting.

(c) Attestation Report of the Registered Public Accounting
Firm

This Annual Report on Form
20-F 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.

(d) Changes in Internal Control over Financial Reporting

During the year ended December
31, 2024, there were no changes in our internal control over financial reporting that have materially affected, or are reasonably likely
to materially affect, our internal control over financial reporting.

ITEM 16. [RESERVED]