{"url_path":"/sec/alis/10-q/2026/item-4","section_key":"item-4","section_title":"Item 4 Controls and Procedures**","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/2026767/0001493152-26-023852-index.html","accession_number":"0001493152-26-023852","cik":"0002026767","ticker":"ALIS","issuer_name":"Calisa Acquisition Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/2026767/0001493152-26-023852-index.html","primary_entity_key":"0002026767","primary_entity_name":"Calisa Acquisition Corp"},"word_count":299,"has_tables":true,"body_markdown":"**Item\n4 – Controls and Procedures**\n\n \n\n**Evaluation\nof Disclosure Controls and Procedures**\n\n \n\nDisclosure\ncontrols and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our\nreports filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in\nthe SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to\nensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is accumulated and communicated\nto our management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.\n\n \n\nAs\nrequired by Rules 13a-15 and 15d-15 under the Exchange Act, our Chief Executive Officer and Chief Financial Officer carried out an evaluation\nof the effectiveness of the design and operation of our disclosure controls and procedures as of March 31, 2026. Based upon their evaluation,\nour Chief Executive Officer and Chief Financial Officer concluded that during the period covered by this report, our disclosure controls\nand procedures (as defined in Rules 13a-15 (e) and 15d-15 (e) under the Exchange Act) were not effective at a reasonable assurance level\nand, accordingly, provided reasonable assurance that the information required to be disclosed by us in reports filed under the Exchange\nAct is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms.\n\n \n\n**Changes\nin Internal Control over Financial Reporting**\n\n \n\nThere\nwere no changes in our internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange\nAct) during the most recent fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal\ncontrol over financial reporting.\n\n \n\n 19 \n\n \n\n \n\n**Part\nII - Other Information**"}