What changed in this filing

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Item 4. Controls and Procedures

2026-05-12 compared with 2026-02-17 · 26 added, 26 removed, 24 unchanged (68% of the section changed)

and Procedures

Evaluation of Disclosure

Controls and Procedures

Evaluation of Disclosure Controls and Procedures

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

3 unchanged sentences

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

controls and procedures were not effective at the reasonable assurance level as of March 31, 2026 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

3 unchanged sentences

and cash flows in conformity with generally accepted accounting principles.

NeuroOne Medical Technologies

Material Weakness

9 unchanged sentences

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

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.

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

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

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 Reporting

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 Corporation

PART II – OTHER

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