What changed in this filing

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Item 4. Controls and Procedures

2023-05-09 compared with 2022-11-09 · 26 added, 25 removed, 15 unchanged (77% of the section changed)

1 unchanged sentence

of Disclosure Controls and Procedures

We conducted an

evaluation under the supervision and with the participation of our management, including our Chief Executive Officer and Chief

Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures.

“disclosure controls and procedures,” as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of

1934, as amended, or the Exchange Act, means controls and other procedures of a company that are designed to ensure that information

required to be disclosed by the company in the reports it files or submits under the Exchange Act is recorded, processed, summarized

and reported, within the time periods specified in the Securities and Exchange Commission’s rules and forms.

controls and procedures also include, without limitation, controls and procedures designed to ensure that information required to be

disclosed by a company in the reports that it files or submits under the Exchange Act is accumulated and communicated to the

company’s management, including its principal executive and principal financial officers, or persons performing similar

functions, as appropriate, to allow timely decisions regarding required disclosure.

Based on this evaluation, our Chief Executive

Officer and Chief Financial Officer concluded as of September 30, 2022 that our disclosure controls and procedures were effective at

a reasonable assurance level.

We conducted an evaluation

under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer,

of the effectiveness of the design and operation of our disclosure controls and procedures.

The term “disclosure controls and procedures,”

as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended, or Exchange Act, means controls and

other procedures of a company that are designed to ensure that information required to be disclosed by the company in the reports it files

or submits under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Securities

and Exchange Commission’s rules and forms.

Disclosure controls and procedures also include, without limitation, controls and procedures

designed to ensure that information required to be disclosed by a company in the reports that it files or submits under the Exchange Act

is accumulated and communicated to the company’s management, including its principal executive and principal financial officers,

or persons performing similar functions, as appropriate, to allow timely decisions regarding required disclosure.

Based on this evaluation,

our Chief Executive Officer and Chief Financial Officer concluded as of March 31, 2023 that our disclosure controls and procedures were

effective at a reasonable assurance level.

in Internal Control over Financial Reporting

3 unchanged sentences

Inherent Limitations on the Effectiveness of

Management does not expect that

our disclosure controls and procedures or our internal control over financial reporting will prevent or detect all errors and all fraud.

Management does not expect

that our disclosure controls and procedures or our internal control over financial reporting will prevent or detect all errors and all

A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives

5 unchanged sentences

not occur or that all control issues and instances of fraud, if any, have been or will be detected.

These inherent limitations include

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

can also be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of the

The design of any system of controls is based in part on 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.

Projections of any

evaluation of controls effectiveness to future periods are subject to risks.

Over time, controls may become inadequate because of changes

in conditions or deterioration in the degree of compliance with policies or procedures.

These inherent limitations

include the realities that judgments in decision-making can be faulty and that breakdowns can occur because of a simple error or mistake.

Controls can also be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override

of the controls.

The design of any system of controls is based in part on 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.

of any evaluation of controls effectiveness to future periods are subject to risks.

Over time, controls may become inadequate because

of changes in conditions or deterioration in the degree of compliance with policies or procedures.

PART 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