What changed in this filing

/stocks — the workspaceLOADING

Item 4. Controls and Procedures

2021-11-12 compared with 2021-08-13 · 28 added, 24 removed, 40 unchanged (57% of the section changed)

11 unchanged sentences

within the time periods specified in the SEC’s rules and forms;

and (ii) accumulated and communicated to management, including our

Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely discussions regarding required disclosure.

that a control system, no matter how well designed and operated, cannot provide absolute assurance that the objectives of the control

system are met, and no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within

a company have been detected.

and (ii) accumulated and communicated to management, including

our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely discussions regarding required disclosure.

believe that a control system, no matter how well designed and operated, cannot provide absolute assurance that the objectives of the

control system are met, and no evaluation of controls can provide absolute assurance that all control issues and instances of fraud,

if any, within a company have been detected.

Internal Control Over Financial Reporting

1 unchanged sentence

meet the requirements of our IPO, we determined that material weaknesses in our internal control over financial reporting existed during

fiscal 2018 and remained unremediated as of June 30, 2021.

A material weakness is a deficiency or combination of deficiencies in internal

control over financial reporting, such that there is a reasonable possibility that a material misstatement of a company’s annual

and interim financial statements will not be detected or prevented on a timely basis.

fiscal 2018 and remained unremediated as of September 30, 2021.

A material weakness is a deficiency or combination of deficiencies in

internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of a company’s

annual and interim financial statements will not be detected or prevented on a timely basis.

The material weaknesses we identified are related

2 unchanged sentences

we lacked a sufficient complement of professionals with an appropriate level of accounting knowledge, training and experience to appropriately

analyze, record and disclose accounting matters timely and accurately and we did not design and maintain controls to ensure adequate segregation

of duties within our financial reporting function including the preparation and review of journal entries.

analyze, record and disclose accounting matters timely and accurately and we did not design and maintain controls to ensure adequate

segregation of duties within our financial reporting function including the preparation and review of journal entries.

Remediation Activities

1 unchanged sentence

the above described material weaknesses.

The following remedial actions have been taken during the quarter ended June 30, 2021:

continue to strengthen our internal policies, processes and reviews, including drafting of related documentation thereof;

engage outside consultants to ensure that appropriate level of knowledge and experience is applied based on risk and complexity of transactions and tasks under review

engage outside consultants to assist in the design, implementation and documentation of internal controls to address the relevant risks

hired additional accounting resources with appropriate levels of experience,

including a new Chief Financial Officer

The following remedial actions have been taken during the quarter ended September 30, 2021:

continue to strengthen

our internal policies, processes and reviews, including drafting of related documentation thereof;

engage outside consultants

to ensure that appropriate level of knowledge and experience is applied based on risk and complexity of transactions and tasks under

started internal control

documentation along with engage outside consultants to assist in the design, implementation and documentation of internal controls

to address the relevant risks

hired additional accounting

resources with appropriate levels of experience, including a new Chief Financial Officer

The process of implementing an effective financial

1 unchanged sentence

environments and to expend significant resources to maintain a financial reporting system that is adequate to satisfy our reporting obligations.

As we continue to evaluate and take actions to improve our internal control over financial reporting, we may take additional actions to

address control deficiencies or modify certain of the remediation measures described above.

As we continue to evaluate and take actions to improve our internal control over financial reporting, we may take additional actions

to address control deficiencies or modify certain of the remediation measures described above.

While progress has been made to enhance our internal

2 unchanged sentences

is required to complete implementation and to assess and ensure the sustainability of these procedures.

We believe the above actions will

be effective in remediating the material weaknesses described above and we will continue to devote significant time and attention to these

remedial efforts.

However, the material weaknesses cannot be considered remediated until the applicable remedial controls operate for

a sufficient period of time and management has concluded that these controls are operating effectively.

We believe the above actions

will be effective in remediating the material weaknesses described above and we will continue to devote significant time and attention

to these remedial efforts.

However, the material weaknesses cannot be considered remediated until the applicable remedial controls operate

for a sufficient period of time and management has concluded that these controls are operating effectively.

Changes in Internal Control Over Financial

10 unchanged sentences

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