11 unchanged sentences
Accordingly, the Company’s Audit Committee determined to engage Manohar Chowdhry & Associates (“MCA”), as its principal independent accountant.
−Removed: During the fiscal years ended March 31, 2024 and March 31, 2025 and the subsequent interim period, there were no “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K, except as set forth above and below.
+Added: During the fiscal years ended March 31, 2024, March 31, 2025 and March 31, 2026 and the subsequent interim period, there were no “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K, except as set forth above and below.
As previously disclosed in Item 4 of the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended December 31, 2023, the Company concluded that its internal control over financial reporting was not effective as of December 31, 2023 due to certain material weaknesses that are primarily attributable to improper segregation of duties, inadequate processes for timely recording of significant events and material transactions, and inadequate design and implementation of information and communication policies, procedures and monitoring activities.
2 unchanged sentences
MCA served as the Company’s independent registered public accounting firm for the fiscal years ended March 31, 2026, 2025, 2024 and 2023.
−Removed: During the fiscal years ended March 31, 2024 and March 31, 2025 and the subsequent interim period, neither the Company nor anyone on its behalf consulted MCA regarding:
+Added: During the fiscal years ended March 31, 2024, March 31, 2025 and March 31, 2026 and the subsequent interim period, neither the Company nor anyone on its behalf consulted MCA regarding:
(i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, and neither a written report nor oral advice was provided to the Company that was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, or (ii) any matter that was either the subject of a “disagreement,” as that term is defined in Item 304(a)(1)(iv) of Regulation S-K, or a “reportable event,” as that term is defined in Item 304(a)(1)(v) of Regulation S-K.
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.