What changed 10-Q

Item 4. Controls and Procedures

2021-11-04 compared with 2021-08-05 · 1 added, 1 removed, 19 unchanged (10% of the section changed)

4 unchanged sentences

We regularly review our system of internal control over financial reporting to ensure we maintain an effective internal control environment.

During the six months ended June 30, 2021, the Company implemented a new accounting system.

During the nine months ended September 30, 2021, the Company continued the implementation of a new accounting system.

While existing controls over financial reporting remained similar, such as segregation of duties, account reconciliation, reviews and approvals, among others, there is a heightened risk of misstatement upon conversion to a new system.

13 unchanged sentences

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.