What changed in this filing

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Item 4. Controls and Procedures

2026-02-17 compared with 2025-08-14 · 49 added, 14 removed, 1 unchanged (98% of the section changed)

Controls and Procedures

of Disclosure Controls and Procedures

required by Rule 13a-15(b) of the Securities Exchange Act of 1934, as amended, or the Exchange Act, under the direction

of the Chief Executive Officer and the Chief Financial Officer, we have evaluated our disclosure controls and procedures as of the end

of the period covered by this Quarterly Report on Form 10-Q.

Based on this evaluation, our Chief Executive Officer and our Chief Financial

Officer have concluded that our disclosure controls and procedures are effective as of the end of the period covered by this report.

Our management has concluded that the financial statements included elsewhere in this Quarterly Report present fairly, in all material

respects, our financial position, results of operations and cash flows in conformity with generally accepted accounting principles.

in Internal Control over Financial Reporting

has not been any change in our internal control over financial reporting (as such term is defined in Rule 13a-15(f) and 15d-15(f) under

the Exchange Act) during the period covered by this Quarterly Report on Form 10-Q that has materially affected, or is reasonably

likely to materially affect our internal control over financial reporting.

NeuroOne Medical Technologies Corporation

II – OTHER INFORMATION

Evaluation of Disclosure Controls and Procedures

As required by Rule 13a-15(b) of

the Securities Exchange Act of 1934, as amended, or the Exchange Act, under the direction of the Chief Executive Officer and

the Chief Financial Officer, we have evaluated our disclosure controls and procedures as of the end of the period covered by this Quarterly

Report on Form 10-Q.

Based on this evaluation, our Chief Executive Officer and our Chief Financial Officer have concluded that our disclosure

controls and procedures were not effective at the reasonable assurance level as of December 31, 2025 due to the material weakness in our

internal controls over financial reporting as discussed further below that were identified in the Company’s Annual Report on Form 10-K

for the year ended September 30, 2025.

Notwithstanding this material weakness, our management has concluded that the condensed financial

statements included elsewhere in this Quarterly Report present fairly, in all material respects, our financial position, results of operations

and cash flows in conformity with generally accepted accounting principles.

NeuroOne Medical Technologies

Material Weakness

The Company identified

a material weakness related to insufficient segregation of duties within its accounting and financial reporting functions.

Specifically,

due to the Company’s limited accounting personnel and organizational structure, certain individuals had the ability to initiate,

process, record, and review financial transactions, as well as prepare and post journal entries, without adequate independent review.

This material weakness

resulted in an increased risk that errors or misstatements in the Company’s financial statements may not be prevented or detected

on a timely basis.

However, after giving

full consideration to the material weakness, and the additional analyses and other procedures that we performed to ensure that our condensed

financial statements included in this Report on this Form 10-Q, our management has concluded that our condensed financial statements present

fairly, in all material respects, our financial position, results of operations and cash flows for the periods disclosed in conformity

Remediation Plans

Management has been implementing

and continues to implement measures designed to ensure that control deficiencies contributing to the material weakness are remediated,

such that these controls are designed, implemented, and operating effectively.

The remediation actions include:

● Enhancing policies and procedures to retain adequate

documentary evidence for certain management review controls over certain business processes including precision of review and evidence

of review procedures performed to demonstrate effective operation of such controls;

● Segregating key functions

within our financial processes supporting our internal controls over financial reporting;

● Continuing to enhance

and formalize our accounting, business operations, procedures, and controls to achieve complete, accurate, and timely financial accounting,

reporting and disclosures.

The material weakness will not be considered

remediated until the applicable controls have operated for a sufficient period of time and management has concluded, through testing,

that the controls are effective.

Changes in Internal Control over Financial

There has not been any change in our internal

control over financial reporting (as such term is defined in Rule 13a-15(f) and 15d-15(f) under the Exchange

Act) during the period covered by this Quarterly Report on Form 10-Q that has materially affected, or is reasonably likely to materially

affect our internal control over financial reporting.

NeuroOne Medical Technologies

PART II – OTHER INFORMATION

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-Q

Item 4. Controls and Procedures