Company: MIRA
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001641172-25-001183
Chunk: 561

Company: MIRA PHARMACEUTICALS, INC.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 5
Chunk 561
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 2024, we designed
and implemented new and enhanced controls to strengthen our internal controls over financial reporting, including hiring additional experienced
accounting personnel, among other enhancements. Management believes these enhancements were sufficient to remediate previously identified
material weaknesses.

As
of December 31, 2024, management conducted an assessment of the effectiveness of the Company’s internal control over financial
reporting based on the framework established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations
(COSO) of the Treadway Commission. Based on the criteria established by COSO management concluded that the Company’s internal control
over financial reporting was effective as of December 31, 2024.

65

This
Report does not include an attestation report of the Company’s independent registered public accounting firm regarding internal
control over financial reporting as smaller reporting companies are not required to include such report and emerging growth companies
(“EGC’s”) are exempt from this requirement entirely until they are no longer an EGC. Management’s report is not
subject to attestation by the Company’s independent registered public accounting firm.

Changes
in Internal Control over Financial Reporting

There
were no additional changes in our internal control over financial reporting (as defined in Rule 13(a)-15(f) of the Exchange Act) that
occurred during the period covered by this annual report that have materially affected, or are reasonably likely to materially affect,
our internal control over financial reporting.

Item
9B. Other Information.

None.

Item
9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

Not
applicable.

PART
III

Item
10. Directors, Executive Officers and Corporate Governance.

Our
directors and executive officers and their ages as of the date of this Report are as follows:

    Name
     
    Age
     
    Position
  
    Erez
    Aminov
     
    47
     
    Chief
    Executive Officer and Chairman
  
    Michelle
    Yanez
     
    53
     
    Chief
    Financial Officer, Secretary and Treasurer
  
    Matthew
    Pratt Whalen
     
    45
     
    Director
  
    Matthew
    Paul Del Giudice, M.D.
     
    43
     
    Director
  
    Denil
    Nanji Shekhat, M.D.
     
    44
     
    Director
  
    Edward
    MacPherson