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Based upon that evaluation, as of the end of the period covered by this report, our CEO and CFO concluded that the material weakness previously identified in Item 9A.
−Removed: "Controls and Procedures" of our Annual Report on Form 10-K for the year ended December 31, 2022 was still present as of June 30, 2023.
−Removed: Based on that material weakness, and the evaluation of our disclosure controls and procedures, our CEO and CFO concluded that our disclosure controls and procedures were not effective as of June 30, 2023.
+Added: "Controls and Procedures" of our Annual Report on Form 10-K for the year ended December 31, 2022 was still present as of September 30, 2023.
+Added: Based on that material weakness, and the evaluation of our disclosure controls and procedures, our CEO and CFO concluded that our disclosure controls and procedures were not effective as of September 30, 2023.
Notwithstanding the material weakness in our internal control over financial reporting, we have concluded that the condensed consolidated financial statements included in this Form 10-Q fairly present, in all material respects, our financial position, results of operations and cash flows for the periods presented in conformity with accounting principles generally accepted in the United States of America.
Changes in internal control over financial reporting.
−Removed: There has been no change in our internal control over financial reporting during the quarter ended June 30, 2023 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
+Added: During the quarter ended September 30, 2023, we implemented a new financial consolidation system, Oracle Enterprise Performance Management (EPM) Cloud, to enhance efficiency, receive the latest features, and to accommodate our organization’s continued growth.
+Added: As a result of the EPM Cloud system implementation, we modified certain existing internal controls, processes, and procedures, where necessary.
+Added: There are inherent risks in implementing the EPM Cloud system and, accordingly, we will continue to evaluate the design and operating effectiveness of the related controls.
+Added: Other than this change, there has been no change in our internal control over financial reporting during the quarter ended September 30, 2023 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
Forward-looking information
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• risks associated with operating in foreign countries, including changing political, labor and economic conditions (including political conflict or unrest), regulatory issues (including the imposition of international sanctions, including by the U.S.
−Removed: government), currency restrictions and devaluations, restrictions on and cost of repatriating earnings and capital, impact on our financial results as a result of jurisdictions' higher-than-expected inflation and those determined to be highly inflationary, and restrictive government actions, including nationalization;
+Added: government), military conflicts (including but not limited to the conflict in Israel and surrounding areas, as well as the possible expansion of such conflicts and potential geopolitical consequences), currency restrictions and devaluations, restrictions on and cost of repatriating earnings and capital, impact on our financial results as a result of jurisdictions' higher-than-expected inflation and those determined to be highly inflationary, and restrictive government actions, including nationalization;
• labor issues, including labor shortages, negotiations with organized labor and work stoppages;
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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.