Item 4. Controls and Procedures
Item
4. Controls and Procedures .
Evaluation
of Disclosure Controls and Procedure s
We
maintain a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 13d-15(e) under the Exchange Act of 1934, as
amended, (the “Exchange Act”)). As required by Rule 13a-15(b) under the Exchange Act, our management, under the direction
of our Chief Executive Officer and Chief Financial Officer, reviewed and performed an evaluation of the effectiveness of design and operation
of our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) as of the end of the period covered by
this Quarterly Report on Form 10-Q (the “Report”).
Based
on that review and evaluation, our Chief Executive Officer and Chief Financial Officer, along with others in our management, have determined
that as of the end of the period covered by this Report on Form 10-Q the disclosure controls and procedures were effective to provide
reasonable assurance that such information is accumulated and communicated to our management, including our principal executive and financial
officers, as appropriate to allow timely decisions regarding disclosures.
Changes
in Internal Controls
There
were no changes in our internal controls over financial reporting as defined in Rule 13a-15(f) or Rule 15d-15(f) under the Exchange Act
that occurred during the most recent fiscal quarter that have materially affected, or are reasonably likely to materially affect, the
internal controls over financial reporting.
Limitations
on the Effectiveness of Controls
We
believe that a control system, no matter how well designed and operated, cannot provide absolute assurance that the objectives of the
control systems are met, and no evaluation of controls can provide absolute assurance that all control issues and instances of fraud,
if any, within a company have been detected.
33
CVD
EQUIPMENT CORPORATION
PART
II
OTHER
INFORMATION
Item
1. Legal Proceedings.
None.
Item
1A. Risk Factors.
There
have been no other material changes to the risk factors disclosed in our Annual Report on Form 10-K as filed with the Securities and
Exchange Commission on March 19, 2025.
Item
2. Unregistered Sales of Equity Securities and Use of Proceeds.
None.
Item
3. Defaults Upon Senior Securities.
None.
Item
4. Mine Safety Disclosures.
Not
applicable.
Text extracted from the filing as submitted to EDGAR. Formatting, tables and exhibits are simplified for reading; the original document is authoritative for anything you rely on.