Company: AGSS
Filing Date: 2025-05-12
Form Type: 10-K
Source: 0001829126-25-003553
Chunk: 201

Company: AMERIGUARD SECURITY SERVICES, INC.
Filing Date: 2025-05-12
Form: 10-K
Item: Item 2
Chunk 201
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 the Staff Statement, we are
not requesting BF Borgers to furnish the Company with such letter.

On May
8, 2024, the Board of Directors of the Company appointed Bush & Associates CPA, LLC (“Bush & Associates”) as the
Company’s new independent registered accounting firm. During the Company’s two most recent fiscal years and through May 8,
2024, neither the Company nor anyone acting on the Company’s behalf consulted Bush & Associates with respect to any of the
matters or reportable events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.

12

ITEM 9A. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures (as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934, as amended, or the “Exchange Act”) that are designed to ensure that information that would be required to be disclosed in the Exchange Act reports is recorded, processed, summarized and reported within the time period specified in the SEC’s rules and forms, and that such information is accumulated and communicated to our management, including to our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.

As required by Rule 13a-15 under the Exchange
Act, our management, including our Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of the design and
operation of our disclosure controls and procedures as of December 31, 2024. Based on 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 satisfy
the objectives for which they are intended. The Company appointed an independent audit committee June 14, 2023.

Internal Control over Financial Reporting and Attestation Report of Registered Public Accounting Firm

This annual report does not include a report of management’s assessment regarding internal control over financial reporting (“ICFR”) or an attestation report of the Company’s independent registered public accounting firm on ICFR due to a transition period established by rules of the Securities and Exchange Commission (the “SEC”) for newly public companies. The SEC has adopted a transition period permitting a newly public company to wait until its second annual report to comply with Section 404(a) of Sarbanes-Oxley Act of 2002 (“SOX”). After that point, issuers that are emerging growth companies, or are not large, accelerated fil