What changed in this filing

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Item 4. Controls and Procedures

2023-02-13 compared with 2022-11-14 · 28 added, 30 removed, 2 unchanged (97% of the section changed)

Controls and Procedures

Evaluation of Disclosure Controls and Procedures

As of the end of the three-month period ended

September 30, 2022, we carried out an evaluation, under the supervision and with the participation of management, including our chief

executive officer and principal financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures.

Based upon those evaluations, management concluded that our disclosure controls and procedures were not effective as of September 30,

2022 to cause the information required to be disclosed by us in reports that we file or submit under the Exchange Act is recorded, processed,

summarized and reported within the time periods prescribed by SEC, and that such information is accumulated and communicated to management,

including our chief executive officer and principal financial officer, as appropriate, to allow timely decisions regarding required disclosure.

Going forward from this filing, the Company intends

to work on maintaining disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange

Act of 1934, as amended (the “Exchange Act”) that are designed to be effective in providing reasonable assurance that information

required to be disclosed in our reports under the Exchange Act is recorded, processed, summarized and reported within the time periods

specified in the rules and forms of the SEC, and that such information is accumulated and communicated to our management to allow timely

decisions regarding required disclosure.

In designing and evaluating disclosure controls

and procedures, management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable,

not absolute assurance of achieving the desired objectives.

Also, the design of a control system must reflect the fact that there are

resource constraints and the benefits of controls must be considered relative to their costs.

Because of the inherent limitations in all

control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, have

been detected.

These inherent limitations include the realities that judgments in decision-making can be faulty and that breakdowns can

occur because of simple error or mistake.

The design of any system of controls is based, in part, upon certain assumptions about the likelihood

of future events and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

Changes in Internal Control over Financial

During the quarter covered by this Report, there

were no changes in our internal control over financial reporting that has materially affected, or is reasonably likely to materially affect,

the registrant’s internal control over financial reporting.

of Disclosure Controls and Procedures

of the end of the six-month period ended December 31, 2022, we carried out an evaluation, under the supervision and with the participation

of management, including our chief executive officer and principal financial officer, of the effectiveness of the design and operation

of our disclosure controls and procedures.

Based upon those evaluations, management concluded that our disclosure controls and procedures

were not effective as of December 31, 2022 to cause the information required to be disclosed by us in reports that we file or submit

under the Exchange Act is recorded, processed, summarized and reported within the time periods prescribed by SEC, and that such information

is accumulated and communicated to management, including our chief executive officer and principal financial officer, as appropriate,

to allow timely decisions regarding required disclosure.

forward from this filing, the Company intends to work on maintaining disclosure controls and procedures (as defined in Rules 13a-15(e)

and 15d-15(e) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) that are designed to be effective in

providing reasonable assurance that information required to be disclosed in our reports under the Exchange Act is recorded, processed,

summarized and reported within the time periods specified in the rules and forms of the SEC, and that such information is accumulated

and communicated to our management to allow timely decisions regarding required disclosure.

designing and evaluating disclosure controls and procedures, management recognizes that any controls and procedures, no matter how well

designed and operated, can provide only reasonable, not absolute assurance of achieving the desired objectives.

Also, the design of a

control system must reflect the fact that there are resource constraints and the benefits of controls must be considered relative to

Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that

all control issues and instances of fraud, if any, have been detected.

These inherent limitations include the realities that judgments

in decision-making can be faulty and that breakdowns can occur because of simple error or mistake.

The design of any system of controls

is based, in part, upon certain assumptions about the likelihood of future events and there can be no assurance that any design will

succeed in achieving its stated goals under all potential future conditions.

in Internal Control over Financial Reporting

the quarter covered by this Report, there were no changes in our internal control over financial reporting that has materially affected,

or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.

II - Other Information

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.

What changed 10-Q

Item 4. Controls and Procedures