1 unchanged sentence
Evaluation of Disclosure Controls and Procedures
−Removed: Based on their evaluation as of June 30, 2021, our management, including our Chief Executive Officer and Chief Financial Officer, has concluded that our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) were not effective to provide reasonable assurance because of the material weakness in our internal control over financial reporting described below.
+Added: Based on their evaluation as of September 30, 2021, our management, including our Chief Executive Officer and Chief Financial Officer, has concluded that our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) were not effective to provide reasonable assurance because of the material weakness in our internal control over financial reporting described below.
Material Weakness
7 unchanged sentences
Remediation Activities
−Removed: In order to address the material weakness in internal control over financial reporting described above, management, with direction from the Audit Committee, has begun the process of remediation to address control deficiencies that led to the material weakness.
−Removed: Specifically, management has:
+Added: In order to address the material weakness in internal control over financial reporting described above, management, with direction from the Audit Committee, has:
Increased the number of accounting personnel;
−Removed: Initiated a comprehensive risk assessment to identify, design and implement control activities;
−Removed: Begun reviewing and enhancing business policies, procedures and related internal controls to standardize business processes.
+Added: Completed a comprehensive risk assessment to identify, design, and implement our internal controls;
+Added: Continued the review and enhancement of business policies, procedures, and related internal controls to standardize business processes.
Management will continue to review and make necessary changes to the overall design of our internal control environment, as well as policies and procedures to improve the overall effectiveness of internal control over financial reporting.
1 unchanged sentence
Changes in Internal Control over Financial Reporting
−Removed: There was no change in our internal control over financial reporting during the three months ended June 30, 2021 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
+Added: There was no change in our internal control over financial reporting during the three months ended September 30, 2021 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
PART II OTHER INFORMATION
3 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.