3 unchanged sentences
Management carried out an evaluation, under the supervision and with the participation of our Chief Executive Officer and Chief Financial Officer, of the effectiveness of our disclosure controls and procedures as of the end of the period covered by this report.
−Removed: Based on such evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that, as of December 31, 2019, the Company's disclosure controls and procedures were not effective because of the material weaknesses in our internal control over financial reporting as discussed below.
+Added: Based on such evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that, as of June 30, 2020, due to the material weaknesses in our internal control over financial reporting previously identified and reported in our 2019 Annual Report on Form 10-K ("2019 Form 10-K") which, as described below, continue to exist, our disclosure controls and procedures were not effective.
Notwithstanding such material weaknesses, which is described below in Management’s Report on Internal Control over Financial Reporting, our management has concluded that the consolidated financial statements included in this Form 10-Q present fairly, in all material respects, our financial position, results of operations and cash flows for the periods presented in conformity with GAAP.
10 unchanged sentences
An ineffective control environment requiring additional qualified accounting personnel with an appropriate level of knowledge and experience with generally accepted accounting principles.
−Removed: This was a deficiency from the prior year that had not been fully remediated.
+Added: This was a deficiency from the prior year that had not been fully
APYX MEDICAL CORPORATION
1 unchanged sentence
This was a deficiency from the prior year that had not been fully remediated.
−Removed: Ineffective control environment and control activities over financial reporting in our Bulgarian subsidiary related to the purchasing of goods and services, including the processing and payment of vendor invoices.
−Removed: As of March 31, 2020, we continue our remediation efforts related to these deficiencies.
+Added: Ineffective control activities over financial reporting in our Bulgarian subsidiary related to the purchasing of goods and services, including the processing and payment of vendor invoices.
+Added: As of June 30, 2020, we continue our remediation efforts related to these deficiencies.
Remediation Efforts to Address Material Weaknesses
12 unchanged sentences
The Audit Committee of the Board of Directors and management will continue to monitor the implementation of these remediation measures and the effectiveness of our internal controls over financial reporting on an ongoing basis.
−Removed: As of March 31, 2020, our remediation of these deficiencies is incomplete.
+Added: As of June 30, 2020, our remediation of these deficiencies is incomplete.
Changes in Internal Control Over Financial Reporting
−Removed: Except as set forth above, there were no changes in our internal control over financial reporting that occurred during the three months ended March 31, 2020 that materially affected, or that are reasonably likely to materially affect our internal control over financial reporting.
+Added: Except as set forth above, there were no changes in our internal control over financial reporting that occurred during the three months ended June 30, 2020 that materially affected, or that are reasonably likely to materially affect our internal control over financial reporting.
APYX MEDICAL CORPORATION
1 unchanged sentence
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.