Company: AVCRF
Filing Date: 2025-06-16
Form Type: 20-F
Source: 0001641172-25-015266
Chunk: 50

Company: Avricore Health Inc.
Filing Date: 2025-06-16
Form: 20-F
Item: Item 15
Chunk 50
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evaluate the effectiveness of the Company’s internal control over financial reporting, Management has used the Internal Control
 - Integrated Framework (2013), which is a suitable, recognized control framework established by the Committee of Sponsoring Organizations
of the Treadway Commission (COSO). Management has assessed the effectiveness of the Company’s internal control over financial reporting
and concluded that such internal control over financial reporting is effective as of December 31, 2024.

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Limitations
on the Effectiveness of Controls

The
Company’s management, including the CEO and CFO, does not expect that our Disclosure Controls or our Internal Controls will prevent
all error and all fraud. A control system, no matter how well designed and operated, can provide only reasonable, not absolute, assurance
that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource
constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control
systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within the
Company have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that
breakdowns can occur because of simple error or mistake. Additionally, controls can be circumvented by the individual acts of some persons,
by collusion of two or more people, or by management override of the control. The design of any system of controls also is based in part
upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed achieving
its stated goals under all potential future conditions; over time, control may become inadequate because of changes in conditions, or
the degree of compliance with the policies or procedures may deteriorate. Because of the inherent limitations in a cost-effective control
system, misstatements due to error or fraud may occur and not be detected.

Attestation
Report of the Registered Accounting Firm.

This
annual report does not include an attestation report of the Company’s registered public accounting firm regarding internal control
over financial reporting. Management’s report was not subject to attestation by the Company’s registered public accounting
firm pursuant to the rules of the Securities and Exchange Commission that permit the Company to provide only management’s report
in this Form 20-F Annual Report.

Changes
in Internal Control over Financial Reporting

There
were no changes in the Company’s internal control over financial reporting