13 unchanged sentences
and principal financial officers to allow timely decisions regarding disclosure.
−Removed: of the end of the period covered by this report, the Company made an evaluation of the effectiveness of the design and operation of the
−Removed: disclosure controls and procedures over financial reporting for the timely alert to material information required to be included in the
−Removed: Company’s periodic SEC reports and of ensuring that such information is recorded, processed, summarized and reported within the
−Removed: time periods specified.
+Added: of the end of the period covered by this report, the Company made an evaluation of the effectiveness of the design and operation of
+Added: the disclosure controls and procedures over financial reporting for the timely alert to material information required to be included
+Added: in the Company’s periodic SEC reports and of ensuring that such information is recorded, processed, summarized and reported
+Added: within the time periods specified.
This evaluation resulted in the identification of significant deficiencies.
−Removed: Based on the context in which the
−Removed: individual deficiencies occurred, management has concluded that these significant deficiencies, in combination, represent a material
−Removed: The Company’s CEO and CFO also concluded that updates to the disclosure controls and procedures should be made to improve
−Removed: the effectiveness of the controls and procedures to provide reasonable assurance of the assurance of these objectives.
+Added: Based on the context
+Added: in which the individual deficiencies occurred, management has concluded that these are significant deficiencies.
+Added: The Company’s CEO and CFO are in the process of making significant improvements to the disclosure controls and procedures
+Added: in order to provide reasonable assurance of the effectiveness of the controls and procedures.
in Internal Control Over Financial Reporting
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.