{"url_path":"/sec/mtekw/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 CONTROLS AND PROCEDURES**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1872964/0001213900-26-057766-index.html","accession_number":"0001213900-26-057766","cik":"0001872964","ticker":"MTEK","issuer_name":"Maris Tech Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1872964/0001213900-26-057766-index.html","primary_entity_key":"0001872964","primary_entity_name":"Maris Tech Ltd."},"word_count":388,"has_tables":true,"body_markdown":"** **\n\n**ITEM 15. CONTROLS AND PROCEDURES**\n\n** **\n\n**(a) Disclosure Controls and Procedures **\n\n \n\nOur management, with the participation\nof our Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of our disclosure controls and procedures\n(as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of December 31, 2025, or the Evaluation Date. Based\non such evaluation, those officers have concluded that, as of the Evaluation Date, our disclosure controls and procedures are effective\nin recording, processing, summarizing and reporting, on a timely basis, information required to be included in periodic filings under\nthe Exchange Act and that such information is accumulated and communicated to management, including our principal executive and financial\nofficers, as appropriate to allow timely decisions regarding required disclosure.\n\n** **\n\n**(b) Management’s Annual Report on Internal\nControl over Financial Reporting**\n\n \n\nOur management is responsible\nfor establishing and maintaining adequate internal control over financial reporting, as such term is defined in Rule 13a-15(f) under the\nExchange Act. Under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial\nOfficer, we conducted an evaluation of the effectiveness of our internal control over financial reporting based principally on the framework\nand criteria established in Internal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the\nTreadway Commission as of the end of the period covered by this report. Based on that evaluation, our management has concluded that our\ninternal control over financial reporting was effective as of December 31, 2025 at providing reasonable assurance regarding the reliability\nof financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting\nprinciples.\n\n** **\n\n**(c) Attestation Report of the Registered Public\nAccounting Firm**\n\n \n\nNot applicable.\n\n** **\n\n**(d) Changes in Internal Control over Financial\nReporting**\n\n \n\nDuring the year ended December 31, 2025, we implemented\nchanges in our internal control over financial reporting in connection with the remediation of previously identified material weaknesses.\n\n \n\nIn June 2025, we hired a Controller with significant\nU.S. GAAP accounting and SEC reporting experience, which enhanced our financial reporting capabilities and improved segregation of duties.\n\n \n\n85\n\n \n\n** **\n\nIn addition, we implemented enhanced review controls,\nformalized accounting policies and procedures, and strengthened user access controls.\n\n \n\nThese changes have materially affected, and are\nintended to materially improve, our internal control over financial reporting."}