Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 173

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 15
Chunk 173
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ITEM
15. CONTROLS AND PROCEDURES

Evaluation
of Disclosure Controls and Procedures

Our
management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e)
and 15d-15(e) under the Exchange Act) that is designed to ensure that information required to be disclosed by the Company in the reports
that the Company files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods specified
in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed
to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated
and communicated to the issuer’s management, including its principal executive officer or officers and principal financial officer
or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

As
of the end of the period covered by this Annual Report, our Chief Executive Officer and Chief Financial Officer (the “ Certifying
Officers”), conducted an evaluation of our disclosure controls and procedures. Based on this evaluation, the Certifying Officers
concluded that our disclosure controls and procedures were not effective to ensure that material information is recorded, processed,
summarized and reported by our management on a timely basis in order to comply with our disclosure obligations under the Exchange Act
and the rules and regulations promulgated thereunder.

Management’s
Report on Internal Control over Financial Reporting

Management is responsible
for establishing and maintaining adequate internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f)). Internal
control over financial reporting is 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 accounting principles generally accepted in the United
States of America. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.
Also, 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. Under the supervision and
with the participation of management, including the Chief Executive Officer and Chief Financial Officer, the Company conducted an evaluation
of the effectiveness of the Company’s internal control over financial reporting as of March 31, 2025 using the criteria established
in “ Internal Control - Integrated Framework” issued by the Committee of Sponsoring Organizations