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 such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) 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 June 30, 2023, the Company's disclosure controls and procedures were effective.
+Added: Based on such evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that as of September 30, 2023, the Company's disclosure controls and procedures were effective.
Internal Control over Financial Reporting
1 unchanged sentence
The implementation is occurring in phases over several years beginning in 2023.
+Added: During the first quarter of 2023, we implemented the human capital resources management module, including the payroll application for all locations within the United States.
During the second quarter of 2023, we implemented the ERP at Corporate and one manufacturing site.
+Added: During the third quarter of 2023, we implemented the consolidations and reporting module.
As a result of this multi-year implementation, we expect certain changes to our processes and procedures, which, in turn, will result in changes to our internal control over financial reporting.
While we expect this implementation to strengthen our internal control over financial reporting by automating certain manual processes and standardizing business processes and reporting across our organization, we will continue to evaluate and monitor our internal control over financial reporting as processes and procedures in the affected areas evolve.
−Removed: With the exception of the implementation of the ERP described above, there have been no changes in our internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) that occurred during the three month period ended June 30, 2023 that have materially affected, or are reasonably likely to materially affect, the Company's internal control over financial reporting.
+Added: With the exception of the implementations described above, there have been no changes in our internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) that occurred during the three month period ended September 30, 2023 that have materially affected, or are reasonably likely to materially affect, the Company's internal control over financial reporting.
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.