1 unchanged sentence
Evaluation of Disclosure Controls and Procedures
−Removed: Our management, with the participation of our
−Removed: Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures (as defined
−Removed: in Rule 13a-15(e) of the Exchange Act) as of the end of the period covered by this report.
−Removed: Based on that evaluation, our Chief Executive
−Removed: Officer and Chief Financial Officer concluded that our disclosure controls and procedures as of the end of the period covered by this
−Removed: report were not effective at a reasonable assurance level due to the material weaknesses in internal control over financial reporting
−Removed: described below.
−Removed: The Company’s disclosure controls and procedures are designed to provide reasonable assurance that information
−Removed: required to be disclosed by us in reports that we file or submit under the Exchange Act (i) is recorded, processed, summarized and reported
−Removed: within the time periods specified in the SEC’s rules and forms;
−Removed: and (ii) accumulated and communicated to management, including our
−Removed: Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely discussions regarding required disclosure.
−Removed: that a control system, no matter how well designed and operated, cannot provide absolute assurance that the objectives of the control
−Removed: system are met, and no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within
−Removed: a company have been detected.
+Added: Our management, with the participation of
+Added: our Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures (as
+Added: defined in Rule 13a-15 I of the Exchange Act) as of the end of the period covered by this report.
+Added: Based on that evaluation, our
+Added: Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures as of the end of the
+Added: period covered by this report were not effective at a reasonable assurance level due to the material weaknesses in internal control
+Added: over financial reporting described below.
+Added: The Company’s disclosure controls and procedures are designed to provide reasonable
+Added: assurance that information required to be disclosed by us in reports that we file or submit under the Exchange Act (i) is recorded,
+Added: processed, summarized and reported within the time periods specified in the SEC’s rules and forms;
+Added: and (ii) accumulated and
+Added: communicated to management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely
+Added: discussions regarding required disclosure.
+Added: We believe that a control system, no matter how well designed and operated, cannot
+Added: provide absolute assurance that the objectives of the control system are met, and no evaluation of controls can provide absolute
+Added: assurance that all control issues and instances of fraud, if any, within a company have been detected.
Internal Control Over Financial Reporting
14 unchanged sentences
the above described material weaknesses.
−Removed: The following remedial actions have been taken during the quarter ended June 30, 2022:
+Added: The following remedial actions have been taken during the quarter ended September 30, 2022:
continue to strengthen our internal policies, processes and reviews, including drafting of related documentation thereof;
1 unchanged sentence
developing internal control documentation and risk assessments along with engage outside consultants to assist in the design, implementation and documentation of internal controls to address the relevant risks
−Removed: hired additional accounting resources with appropriate levels of experience, including our current Chief Financial Officer
The process of implementing an effective financial
24 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.