What changed in this filing

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Item 4. Controls and Procedures

2026-08-13 compared with 2026-05-12 · 19 added, 46 removed, 4 unchanged (94% of the section changed)

and Procedures

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 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

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.

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

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 June 30, 2026 due to the material weaknesses in our internal controls over financial reporting as discussed further below that were identified in both the Company’s Annual Report on Form 10-K for the year ended September 30, 2025 and in the Company’s Quarterly Report on the Form 10-Q for the three and six months ended March 31, 2026.

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.

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.

In addition, the restatement of our condensed financial statements for the three and six months ended March 31, 2026 identified a further material weakness related to ineffective controls over revenue recognition, specifically with respect to:

(i) the review of customer purchase order modifications and related shipping documentation, and (ii) the reconciliation of shipments.

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

The remediation actions include:

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.

● Enhancing reconciliation procedures between shipping records, billing, and recorded revenue to confirm completeness and accuracy of revenue recognized:

● Enhancing policies and procedures to retain adequate documented 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.

As of the end of the reporting period, these material weaknesses had not been remediated.

Accordingly, management concluded that our internal control over financial reporting was not effective.

Changes in Internal Control over Financial Reporting

There has not been any material 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 three months ended June 30, 2026 that has materially affected, or is reasonably likely to materially affect our internal control over financial reporting.

NeuroOne Medical Technologies Corporation

PART II – OTHER

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