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Galiano Gold (GAU) CEO and CFO certify 2025 annual filings and controls

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Form Type
6-K

Rhea-AI Filing Summary

Galiano Gold Inc. filed a Form 6-K furnishing Canadian CEO and CFO certifications for its annual filings for the year ended December 31, 2025. The officers state that the annual financial statements and related disclosures fairly present the company’s financial condition, performance and cash flows.

The CEO and CFO certify they are responsible for disclosure controls and internal control over financial reporting, designed using the COSO 2013 framework, and report no material weaknesses or scope limitations. They confirm these controls were evaluated as of year-end, with any material ICFR changes and relevant fraud disclosures provided to auditors and the board or audit committee.

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16 UNDER THE
SECURITIES EXCHANGE ACT OF 1934

For the month of March 2026

Commission File No. 001-33580

GALIANO GOLD INC.
(Translation of registrant's name into English)

Suite 1640, 1066 West Hastings Street
Vancouver, British Columbia, V6E 3X1, Canada
(Address of principal executive office)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F

Form 20-F  [  ]  Form 40-F [X]

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1)  [  ]

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7)  [  ]


SUBMITTED HEREWITH

Exhibits  
99.1 CEO Form 52-109F1 certification of annual filings
99.2 CFO Form 52-109F1 certification of annual filings

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

GALIANO GOLD INC.

/s/ Matthew Freeman
________________________________
Matthew Freeman
Chief Financial Officer

Date: March 11, 2026



Form 52-109F1

Certification of Annual Filings

Full Certificate

I, Matt Badylak, President and Chief Executive Officer of Galiano Gold Inc., certify the following:

1. Review: I have reviewed the AIF, annual financial statements and annual MD&A, including, for greater certainty, all documents and information that are incorporated by reference in the AIF (together, the "annual filings") of Galiano Gold Inc. (the "Issuer") for the financial year ended December 31, 2025.

2. No misrepresentations: Based on my knowledge, having exercised reasonable diligence, the annual filings do not contain any untrue statement of a material fact or omit to state a material fact required to be stated or that is necessary to make a statement not misleading in light of the circumstances under which it was made, for the period covered by the annual filings.

3. Fair presentation: Based on my knowledge, having exercised reasonable diligence, the annual financial statements together with the other financial information included in the annual filings fairly present in all material respects the financial condition, financial performance and cash flows of the Issuer, as of the date of and for the periods presented in the annual filings.

4. Responsibility: The Issuer's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (DC&P) and internal control over financial reporting (ICFR), as those terms are defined in National Instrument 52-109 Certification of Disclosure in Issuers' Annual and Interim Filings, for the Issuer. 

5. Design:  Subject to the limitations, if any, described in paragraphs 5.2 and 5.3, the Issuer's other certifying officer(s) and I have, as at the financial year end

(a)  designed DC&P, or caused it to be designed under our supervision, to provide reasonable assurance that

(i) material information relating to the Issuer is made known to us by others, particularly during the period in which the annual filings are being prepared; and

(ii) information required to be disclosed by the Issuer in its annual filings, interim filings or other reports filed or submitted by it under securities legislation is recorded, processed, summarized and reported within the time periods specified in securities legislation; and

(b)  designed ICFR, or caused it to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with the Issuer's GAAP.

5.1 Control framework:  The control framework the Issuer's other certifying officer(s) and I used to design the Issuer's ICFR is based on Internal Control - Integrated Framework (2013) issued by The Committee of Sponsoring Organizations of the Treadway Commission (COSO).

5.2 ICFR - material weakness relating to design:  N/A


5.3 Limitation on scope of design:  N/A

6.  Evaluation: The Issuer's other certifying officer(s) and I have

(a) evaluated, or caused to be evaluated under our supervision, the effectiveness of the Issuer's DC&P at the financial year end and the Issuer has disclosed in its annual MD&A our conclusions about the effectiveness of DC&P at the financial year end based on that evaluation; and


(b) evaluated, or caused to be evaluated under our supervision, the effectiveness of the Issuer's ICFR at the financial year end and the Issuer has disclosed in its annual MD&A

(i) our conclusions about the effectiveness of ICFR at the financial year end based on that evaluation; and

(ii) N/A

7. Reporting changes in ICFR: The Issuer has disclosed in its annual MD&A any change in the Issuer's ICFR that occurred during the period beginning on October 1, 2025 and ended on December 31, 2025 that has materially affected, or is reasonably likely to materially affect, the Issuer's ICFR.

8. Reporting to the Issuer's auditors and board of directors or audit committee: The Issuer's other certifying officer(s) and I have disclosed, based on our most recent evaluation of ICFR, to the Issuer's auditors, and the board of directors or the audit committee of the board of directors any fraud that involves management or other employees who have a significant role in the Issuer's ICFR. 

Date: March 11, 2026

/s/ Matt Badylak

____________________________

Matt Badylak

President and Chief Executive Officer



Form 52-109F1

Certification of Annual Filings

Full Certificate

I, Matthew Freeman, Executive Vice President and Chief Financial Officer of Galiano Gold Inc., certify the following:

1. Review: I have reviewed the AIF, annual financial statements and annual MD&A, including, for greater certainty, all documents and information that are incorporated by reference in the AIF (together, the "annual filings") of Galiano Gold Inc. (the "Issuer") for the financial year ended December 31, 2025.

2. No misrepresentations: Based on my knowledge, having exercised reasonable diligence, the annual filings do not contain any untrue statement of a material fact or omit to state a material fact required to be stated or that is necessary to make a statement not misleading in light of the circumstances under which it was made, for the period covered by the annual filings.

3. Fair presentation: Based on my knowledge, having exercised reasonable diligence, the annual financial statements together with the other financial information included in the annual filings fairly present in all material respects the financial condition, financial performance and cash flows of the Issuer, as of the date of and for the periods presented in the annual filings.

4. Responsibility: The Issuer's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (DC&P) and internal control over financial reporting (ICFR), as those terms are defined in National Instrument 52-109 Certification of Disclosure in Issuers' Annual and Interim Filings, for the Issuer. 

5. Design:  Subject to the limitations, if any, described in paragraphs 5.2 and 5.3, the Issuer's other certifying officer(s) and I have, as at the financial year end

(a)  designed DC&P, or caused it to be designed under our supervision, to provide reasonable assurance that

(i) material information relating to the Issuer is made known to us by others, particularly during the period in which the annual filings are being prepared; and

(ii) information required to be disclosed by the Issuer in its annual filings, interim filings or other reports filed or submitted by it under securities legislation is recorded, processed, summarized and reported within the time periods specified in securities legislation; and

(b)  designed ICFR, or caused it to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with the Issuer's GAAP.

5.1 Control framework:  The control framework the Issuer's other certifying officer(s) and I used to design the Issuer's ICFR is based on Internal Control - Integrated Framework (2013) issued by The Committee of Sponsoring Organizations of the Treadway Commission (COSO).

5.2 ICFR - material weakness relating to design:  N/A


5.3 Limitation on scope of design:  N/A

6.  Evaluation: The Issuer's other certifying officer(s) and I have

(a) evaluated, or caused to be evaluated under our supervision, the effectiveness of the Issuer's DC&P at the financial year end and the Issuer has disclosed in its annual MD&A our conclusions about the effectiveness of DC&P at the financial year end based on that evaluation; and


(b) evaluated, or caused to be evaluated under our supervision, the effectiveness of the Issuer's ICFR at the financial year end and the Issuer has disclosed in its annual MD&A

(i) our conclusions about the effectiveness of ICFR at the financial year end based on that evaluation; and

(ii) N/A

7. Reporting changes in ICFR: The Issuer has disclosed in its annual MD&A any change in the Issuer's ICFR that occurred during the period beginning on October 1, 2025 and ended on December 31, 2025 that has materially affected, or is reasonably likely to materially affect, the Issuer's ICFR.

8. Reporting to the Issuer's auditors and board of directors or audit committee: The Issuer's other certifying officer(s) and I have disclosed, based on our most recent evaluation of ICFR, to the Issuer's auditors, and the board of directors or the audit committee of the board of directors any fraud that involves management or other employees who have a significant role in the Issuer's ICFR. 

Date: March 11, 2026

/s/ Matthew Freeman

____________________________

Matthew Freeman

Executive Vice President and Chief Financial Officer


FAQ

What did Galiano Gold Inc. (GAU) file in this Form 6-K?

Galiano Gold Inc. furnished CEO and CFO Form 52-109F1 certifications for its 2025 annual filings. These cover the AIF, annual financial statements, and MD&A, confirming fair presentation and the effectiveness of key disclosure and financial reporting controls.

Which period do Galiano Gold’s 2025 certifications on this 6-K cover?

The certifications relate to annual filings for the financial year ended December 31, 2025. They confirm management’s review of the AIF, annual financial statements, and annual MD&A, including all documents incorporated by reference, for that specific reporting period.

What do GAU’s CEO and CFO say about the accuracy of the annual filings?

The CEO and CFO certify that, based on their knowledge and reasonable diligence, the annual filings do not contain untrue statements of material fact or omit material facts needed to make the disclosures not misleading for the period covered.

How has Galiano Gold designed its internal controls over financial reporting?

Management states that internal control over financial reporting is designed to provide reasonable assurance on reliable reporting and GAAP compliance. The control framework used is the Internal Control – Integrated Framework (2013) issued by COSO, a widely recognized standard.

Did Galiano Gold report any ICFR material weaknesses or scope limitations?

In the certifications, the sections for material weaknesses in ICFR design and limitations on scope of design are marked "N/A". This indicates management did not identify material design weaknesses or scope limitations as of the December 31, 2025 financial year-end.

How does GAU address changes in ICFR and fraud in these certifications?

The officers certify that any ICFR change from October 1, 2025 to December 31, 2025 that materially affected, or is reasonably likely to materially affect, ICFR has been disclosed in the annual MD&A, and any relevant fraud has been reported to auditors and the board or audit committee.

Filing Exhibits & Attachments

2 documents
Galiano Gold Inc

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