8 unchanged sentences
carried out an evaluation, under the supervision and with the participation of our management, including our Chief Executive Officer
−Removed: and Chief Financial Officer, of the effectiveness of our disclosure controls and procedures as of June 30, 2020.
−Removed: on the evaluation of these disclosure controls and procedures, and in light of the material weaknesses found in our internal controls
+Added: and Chief Financial Officer, of the effectiveness of our disclosure controls and procedures as of September 30, 2020.
+Added: the evaluation of these disclosure controls and procedures, and in light of the material weaknesses found in our internal controls
over financial reporting, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures
were not effective.
−Removed: Management’s
−Removed: Report on Internal Control over Financial Reporting
−Removed: is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Exchange Act
−Removed: Rule 13a-15(f)).
−Removed: The Company’s internal control over financial reporting is a process designed to provide reasonable assurance
−Removed: regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance
−Removed: with accounting principles generally accepted in the United States of America.
−Removed: Because of its inherent limitations, internal control
−Removed: over financial reporting may not prevent or detect misstatements.
−Removed: Also, projections of any evaluation of effectiveness to future
−Removed: periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance
−Removed: with the policies or procedures may deteriorate.
−Removed: Under the supervision and with the participation of management, including the
−Removed: Chief Executive Officer and Chief Financial Officer, the Company conducted an evaluation of the effectiveness of the Company’s
−Removed: internal control over financial reporting as of June 30, 2020 using the criteria established in “Internal Control
−Removed: - Integrated Framework”
−Removed: issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”).
−Removed: material weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting, such that there
−Removed: is a reasonable possibility that a material misstatement of the Company’s annual or interim financial statements will not
−Removed: be prevented or detected on a timely basis.
−Removed: In its assessment of the effectiveness of internal control over financial reporting
−Removed: as of June 30, 2020, the Company determined that there were control deficiencies that constituted material weaknesses,
−Removed: as described below.
−Removed: did not maintain a sufficient complement of personnel with an appropriate level of knowledge of accounting, experience, and training
−Removed: commensurate with its financial reporting requirements.
−Removed: the Company concluded that these control deficiencies resulted in a reasonable possibility that a material misstatement of the
−Removed: annual or interim financial statements will not be prevented or detected on a timely basis by the company’s internal controls.
−Removed: a result of the material weaknesses described above, management has concluded that the Company did not maintain effective internal
−Removed: control over financial reporting as of June 30, 2020 based on criteria established in Internal Control- Integrated Framework
−Removed: issued by COSO.
in Internal Controls over Financial Reporting
1 unchanged sentence
affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.
−Removed: on the Effectiveness of Controls
−Removed: disclosure controls and procedures and internal control over financial reporting are designed to provide reasonable assurance
−Removed: of achieving their objectives as specified above.
−Removed: Management does not expect, however, that our disclosure controls and procedures
−Removed: or our internal control over financial reporting will prevent or detect all error and fraud.
−Removed: Any control system, no matter how
−Removed: well designed and operated, is based upon certain assumptions and can provide only reasonable, not absolute, assurance that its
−Removed: objectives will be met.
−Removed: Further, no evaluation of controls can provide absolute assurance that misstatements due to error or fraud
−Removed: will not occur or that all control issues and instances of fraud, if any, within the Company have been detected.
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.