What changed in this filing

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Item 4. Controls and Procedures

2024-11-07 compared with 2024-08-07 · 19 added, 21 removed, 16 unchanged (71% of the section changed)

1 unchanged sentence

Evaluation of Disclosure Controls and Procedures

Our management, with the participation of our Chief

Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures (as defined in Rule

13a-15(e) of the Exchange Act) as of the end of the period covered by this report.

Based on that evaluation, our Chief Executive Officer

and Chief Financial Officer concluded that our disclosure controls and procedures as of the end of the period covered by this report were

effective after taking remedial actions to address the material weaknesses in internal control over financial reporting reported in prior

The Company’s disclosure controls and procedures are designed to provide reasonable assurance that information required

to be disclosed by us in reports that we file or submit under the Exchange Act (i) is recorded, processed, summarized and reported 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.

We 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.

Our management, with the participation of our

Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures (as defined

in Rule 13a-15(e) of the Exchange Act) as of the end of the period covered by this report.

Based on that evaluation, our Chief Executive

Officer and Chief Financial Officer concluded that our disclosure controls and procedures as of the end of the period covered by this

report were effective after taking remedial actions to address the material weaknesses in internal control over financial reporting reported

in prior filings.

The Company’s disclosure controls and procedures are designed to provide reasonable assurance that information

required to be disclosed by us in reports that we file or submit under the Exchange Act (i) is recorded, processed, summarized and reported

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.

Changes in Internal Control Over Financial Reporting

2 unchanged sentences

The following

remedial actions have been taken during the six months ended June 30, 2024:

remedial actions have been taken during the nine months ended September 30, 2024:

Completed the internal control documentation along with engaging outside consultants to assist in the design, implementation and documentation of internal controls to address the relevant risks;

Performed risk-based scoping activities to identify key business processes, and engaged an outside internal control specialist team to assist in designing, documenting, and implementing internal controls to address relevant risks;

Implemented the internal control procedures identified

in the scoping and documentation processes;

Implemented the internal control procedures identified in the scoping and documentation processes;

Hired additional accounting resources with appropriate levels of experience, including a new Chief Financial Officer in 2023;

5 unchanged sentences

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

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.

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

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.

What changed 10-Q

Item 4. Controls and Procedures