Company: QSJC
Filing Date: 2025-03-26
Form Type: 10-K
Source: 0001683168-25-001892
Chunk: 190

Company: TANCHENG GROUP CO., LTD.
Filing Date: 2025-03-26
Form: 10-K
Item: Item 1B
Chunk 190
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 WITH ACCOUNTANTS
ON ACCOUNTING AND FINANCIAL DISCLOSURE.

None.  

ITEM 9A. CONTROLS AND PROCEDURES.

Evaluation of Disclosure
Controls and Procedures

As required by Rule 13a-15
under the Exchange Act, our management has carried out an evaluation, with the participation and under the supervision of our Chief Executive
Officer, Mr. Yang and Chief Financial Officer, Ms. Zhang of the effectiveness of the design and operation of our disclosure controls and
procedures as of December 31, 2024. Disclosure controls and procedures refer to controls and other procedures designed to ensure that
information required to be disclosed in the reports we file or submit under the Exchange Act is recorded, processed, summarized and reported
within the time periods specified in the rules and forms of the SEC and that such information is accumulated and communicated to our management,
including our Chief Executive Officer and our Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.
In designing and evaluating our disclosure controls and procedures, management recognizes that any controls and procedures, no matter
how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives, and management is required
to apply its judgment in evaluating and implementing possible controls and procedures.

 Management conducted
its evaluation of disclosure controls and procedures under the supervision of our Chief Executive Officer and our Chief Financial Officer.
Based upon, and as of the date of this evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure
controls and procedures were not effective as of December 31, 2024.

Management’s
Annual Report on Internal Control over Financial Reporting

Management is responsible
for establishing and maintaining adequate internal control over financial reporting. As defined in Rules 13a-15(f) under the Securities
Exchange Act of 1934, internal control over financial reporting is a process designed by, or under the supervision of, Mr. Yang, the Company’s
Chief Executive Officer and employee, and Ms. Zhang, the Company’s Chief Financial Officer and employee to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with
GAAP.

The Company’s internal
control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records, that, in reasonable
detail, accurately and fairly reflect the transactions and dispositions of the Company’s assets; (2) provide reasonable assurance
that transactions are recorded as necessary to permit preparation of financial