UNITED STATES

 SECURITIES AND EXCHANGE COMMISSION

 Washington, D.C. 20549

 FORM 10-K/A

 Amendment No. 1

 ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF

 THE SECURITIES EXCHANGE ACT OF 1934

 For the fiscal year ended September 30, 2023

 OR

 TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF

 THE SECURITIES EXCHANGE ACT OF 1934

 Commission file number: 000-29621

 NovAccess Global Inc.

 (Exact name of registrant as specified in its charter)

 Colorado

 84-1384159

 (State or other jurisdiction of
 incorporation or organization)

 (I.R.S. employer
 Identification no.)

 Address of principal executive offices, including zip code: 8584 E. Washington Street #127, Chagrin Falls, Ohio 44023

 Registrant's telephone number, including area code: (213) 642-9268

 Securities registered pursuant to Section 12(b) of the Act: None

 Securities registered pursuant to Section 12(g) of the Act: Common Stock, No Par Value

 Indicate by check mark if the registrant is a well-known seasoned issuer as defined in Rule 405 of the Securities Act. Yes No

 Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Exchange Act. Yes No

 Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes No

 Indicate by check mark whether the Registrant has submitted electronically, every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (Section 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the Registrant was required to submit such files). Yes No

 Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See definition of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act. (check one):

 Large accelerated Filer Accelerated Filer Non-Accelerated Filer Smaller Reporting Company Emerging Growth Company

 If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

 Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.

 If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements.

 Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's executive o cers during the relevant recovery period pursuant to §240.10D-1(b).

 Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes No

 State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter. The aggregate market value of the 7,537,765 shares of the registrant's common stock held by non-affiliates of the registrant was $ 1,319,074 calculated based on the $0.175 closing price on March 31, 2023

 Indicate the number of shares outstanding of each of the registrant's classes of common stock, as of the latest practicable date. There were 26,373,572 shares of common stock outstanding on January 31, 2024.

 Audit Firm ID

 Auditor Name

 Auditor Location

 2738

 M&K CPAS, PLLC

 The Woodlands, TX

 EXPLANATORY NOTE

 This Amendment No. 1 on Form 10-K/A amends the NovAccess Global Inc. ("NovAccess," "we" and "our") Annual Report on Form 10-K for the fiscal year ended September 30, 2023, as filed with the Securities and Exchange Commission ("SEC") on February 9, 2024 (the "Original Filing"). We are filing this Amendment No. 1 to correct an error in Item 9A. Controls and Procedures — Management's Annual Report on Internal Control Over Financial Reporting where we inadvertently substituted "disclosure controls and procedures" for "internal control over financial reporting" in one instance. We have restated Item 9A in its entirety for the reader's convenience. As required by Rule 12b-15 under the Securities Exchange Act of 1934, new certifications of our principal executive officer and principal financial officer are being filed as exhibits to this Amendment No. 1 on Form 10-K/A.

 Except as described above, no other changes have been made to the Original Filing. The Original Filing continues to speak as of the date of the Original Filing, and we have not updated the disclosures contained therein to reflect any events which occurred after the filing of the Original Filing. Accordingly, this Amendment No. 1 should be read in conjunction with our filings with the SEC after the date of the Original Filing.

 Item 9A. Controls and Procedures.

 Evaluation of Disclosure Controls and Procedures

 Our management team, with the participation of our chief executive officer, Dwain K. Irvin, and chief financial officer, Neil J. Laird, evaluated the effectiveness of the design and operation of NovAccess' disclosure controls and procedures (as defined under the Securities Exchange Act) as of September 30, 2023. Based upon this evaluation, Messrs. Irvin and Laird concluded that the company's disclosure controls and procedures were effective as of September 30, 2023.

 Management ' s Annual Report on Internal Control Over Financial Reporting

 The NovAccess management team is responsible for establishing and maintaining adequate internal control over financial reporting (as defined under the Securities Exchange Act). Our internal control over financial reporting is designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of the consolidated financial statements.

 Our management team, with the participation of Messrs. Irvin and Laird, assessed the effectiveness of our internal control over financial reporting as of September 30, 2023. In making this assessment, management used the criteria designated by the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control — Integrated Framework (2013). Based upon this evaluation, Messrs. Irvin and Laird concluded that the Company's internal control over financial reporting was effective as of September 30, 2023

 Changes in Internal Control Over Financial Reporting

 There were no changes in our internal control over financial reporting identified in connection with the evaluation required by the Securities Exchange Act that occurred during our fourth fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

 Item 15. Exhibit and Financial Statement Schedules.

 (a) Financial Statement Schedules (see Item 8 Financial Statements and Supplementary Data)

 (b) Exhibits

 Exhibit

 Description

 31.1*

 Certification Pursuant to Section 302 of the Sarbanes-Oxley Act — Dwain K. Irvin

 31.2*

 Certification Pursuant to Section 302 of the Sarbanes-Oxley Act — Neil J. Laird

 32.1*

 Certification Pursuant to Section 906 of the Sarbanes-Oxley Act

 101.INS

 101.SCH

 101.CAL

 101.DEF

 101.LAB

 101.PRE

 *

 Included with this filing.

 Signatures

 Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the NovAccess has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 NovAccess Global Inc.

 Date: April 24, 2024

 /s/ Dwain K. Irvin

 By Dwain K. Irvin, Chief Executive Officer

 Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

 Date: April 24, 2024

 /s/ John A. Cassarini

 John A. Cassarini, Chairman of the Board

 Date: April 24, 2024

 /s/ Dwain K. Irvin

 Dwain K. Irvin, Chief Executive Officer

 (Principal Executive Officer)

 Date: April 24, 2024

 /s/ Neil J. Laird

 Neil J. Laird, Chief Financial Officer

 (Principal Financial and Accounting Officer)

 This Amendment No. 1 on Form 10-K/A amends the NovAccess Global Inc. ("NovAccess," "we" and "our") Annual Report on Form 10-K for the fiscal year ended September 30, 2023, as filed with the Securities and Exchange Commission ("SEC") on February 9, 2024 (the "Original Filing"). We are filing this Amendment No. 1 to correct an error in Item 9A. Controls and Procedures — Management's Annual Report on Internal Control Over Financial Reporting where we inadvertently substituted "disclosure controls and procedures" for "internal control over financial reporting" in one instance. We have restated Item 9A in its entirety for the reader's convenience. As required by Rule 12b-15 under the Securities Exchange Act of 1934, new certifications of our principal executive officer and principal financial officer are being filed as exhibits to this Amendment No. 1 on Form 10-K/A.

Except as described above, no other changes have been made to the Original Filing. The Original Filing continues to speak as of the date of the Original Filing, and we have not updated the disclosures contained therein to reflect any events which occurred after the filing of the Original Filing. Accordingly, this Amendment No. 1 should be read in conjunction with our filings with the SEC after the date of the Original Filing. true FY 0001039466

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 2023-09-30

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 2023-03-31

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