What changed in this filing

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Item 4. Controls and Procedures

2023-08-09 compared with 2023-05-10 · 17 added, 14 removed, 23 unchanged (57% of the section changed)

CONTROLS AND PROCEDURES

AND PROCEDURES

of Disclosure Controls and Procedures

of March 31, 2023, being the end of the period covered by this Report, our management conducted an evaluation, under the supervision

and with the participation of our chief executive officer and chief financial officer, of the effectiveness of our disclosure controls

and procedures (as defined in Rule 13a-15(e) and Rule 15d15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange

of June 30, 2023, being the end of the period covered by this Report, our management conducted an evaluation, under the supervision and

with the participation of our chief executive officer and chief financial officer, of the effectiveness of our disclosure controls and

procedures (as defined in Rule 13a-15(e) and Rule 15d15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange

controls and procedures are designed to provide reasonable assurance that information required to be disclosed in our reports filed or

2 unchanged sentences

chief financial officer, as appropriate, to allow for timely decisions regarding required disclosure.

on that evaluation, our chief executive officer and chief financial officer concluded that, as of March 31, 2023, our disclosure controls

on that evaluation, our chief executive officer and chief financial officer concluded that, as of June 30, 2023, our disclosure controls

and procedures were not effective due to the material weaknesses in our internal control over financial reporting as discussed in Item

9 unchanged sentences

in Internal Control over Financial Reporting

the quarter ended June 30, 2023, Management remediated the design deficiencies associated with the material weaknesses around

logical access and change management.

Management will continue to validate the operational effectiveness of this remediation during

the third quarter of 2023.

2022, there was an isolated occurrence of a miscalculation of a certain non-cash share-based compensation transaction that was not detected

2 unchanged sentences

completely and accurately.

Management is reviewing the calculations performed by the software periodically and expects to remediate this

material weakness during 2023.

expects to come to a final determination in these matters so as to appropriately integrate the outcomes in management’s assessment

of Internal Controls over Financial reporting as of December 31, 2023.

the quarter, management continued to commit substantial resources to the ongoing evaluation of the internal control over financial reporting

of its previously exempted subsidiaries, SemaConnect and Blink Charging UK Limited.

the above, there were no other changes in our internal control over financial reporting that occurred during the quarter ended March

31, 2023, that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Management is reviewing the calculations performed by the software and expects to report that this weakness

has been remediated by the end of the fourth quarter.

Management expects to come to a final determination on these matters so as to appropriately

integrate the outcomes in management’s assessment of Internal Controls over Financial reporting as of December 31, 2023.

the second quarter, management continued to commit substantial resources to the ongoing evaluation of the internal control over

financial reporting of its previously exempted subsidiaries, SemaConnect and Blink Charging UK Limited.

as described above, there were no other changes in our internal control over financial reporting that occurred during the quarter

ended June 30, 2023, that materially affected, or are reasonably likely to materially affect, our internal control over financial

II - OTHER INFORMATION

LEGAL PROCEEDINGS.

a description of our legal proceedings, see Note 7 – Commitments and Contingencies – Litigation and Disputes in Part 1, Item

1 unchanged sentence

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