4 unchanged sentences
Changes in Internal Control over Financial Reporting
−Removed: During our quarter ended March 31, 2021, we launched the NetSuite enterprise resource planning system, or ERP, to support our financial reporting.
−Removed: The implementation of the ERP resulted primarily in changes to reports, interfaces and IT dependent controls.
−Removed: Therefore, we have modified the design and documentation of internal control processes and procedures relating to the new systems to enhance existing internal controls.
−Removed: The system changes were undertaken as an ongoing business initiative to improve and enhance our internal control over financial reporting.
−Removed: Except as described in the previous paragraph, we identified no changes in our internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) during the quarter ended September 30, 2021 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
−Removed: We are in the process of evaluating our existing internal control framework and, if necessary, will make appropriate changes to our overall internal control over financial reporting process.
−Removed: PART II – OTHER INFORMATION
−Removed: Legal Proceedings.
−Removed: We are not party to any material legal proceedings at this time.
−Removed: From time to time, we may become involved in various legal proceedings that arise in the ordinary course of our business.
+Added: There has been no change in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) that occurred during the quarter ended March 31, 2022 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
+Added: Inherent Limitations on Effectiveness of Disclosure Controls and Procedures
+Added: In designing and evaluating the disclosure controls and procedures and internal control over financial reporting, management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives.
+Added: In addition, the design of disclosure controls and procedures and internal control over financial reporting must reflect the fact that there are resource constraints and that management is required to apply judgment in evaluating the benefits of possible controls and procedures relative to their costs.
+Added: PART II –
+Added: OTHE R 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.