Company: PERI
Filing Date: 2025-03-25
Form Type: 20-F
Source: 0001178913-25-001021
Chunk: 143

Company: Perion Network Ltd.
Filing Date: 2025-03-25
Form: 20-F
Item: Item 15
Chunk 143
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ITEM 15.   CONTROLS AND PROCEDURES
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(a)                           Disclosure controls and procedures Our chief executive officer and chief financial officer,                        
         after evaluating the effectiveness of our disclosure controls and procedures as of December 31, 2024, have concluded that, as of such   
        date, our disclosure controls and procedures were effective and ensured that information required to be disclosed by us in reports that  
         we file or submit under the Exchange Act is accumulated and communicated to our management, including our chief executive officer and   
      chief financial officer, to allow timely decisions regarding required disclosure and is recorded, processed, summarized and reported within
                                                the time periods specified by the SEC’s rules and forms.                                         
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(b)                             Management annual report on internal control over financial reporting Our management, under                          
       the supervision of our chief executive officer and chief financial officer, is responsible for establishing and maintaining adequate internal 
              control over our financial reporting. The Company’s internal control over financial reporting, as defined in Rules 13a-15(f) and       
          15d-15(f) of the Exchange Act, means a process designed to provide reasonable assurance regarding the reliability of financial reporting   
          and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. Internal    
        control over financial reporting includes policies and procedures that: (a) pertain to the maintenance of records that in reasonable detail  
           accurately and fairly reflect our transactions and asset dispositions; (b) provide reasonable assurance that transactions are recorded    
          as necessary to permit the preparation of our financial statements in accordance with generally accepted accounting principles, and that   
      our receipts and expenditures are being made only in accordance with authorizations of our management and directors; and (c) provide reasonable
        assurance regarding the prevention or timely detection of unauthorized acquisition, use or disposition of assets that could have a material  
          effect on our financial statements. Due to its inherent limitations, internal control over financial reporting may not prevent or detect   
           misstatements. In addition, 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.     
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                 Our management evaluated 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