8 unchanged sentences
A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met.
−Removed: Because of the inherent limitations in all controls systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within a company have been detected.
+Added: Because of the inherent limitations in all controls systems, no evaluation of controls can provide
+Added: absolute assurance that all control issues and instances of fraud, if any, within a company have been detected.
Our disclosure controls and procedures are designed to provide reasonable assurance of achieving its objectives.
(b) Changes in internal controls over financial reporting.
−Removed: During 2022, the Company’s management has engaged professional services firms to assist with the preparation of the review of the income tax provision.
−Removed: Management has also engaged third-party professional services who prepared and valuation of warrants issued in connection with Whitehawk credit facility.
−Removed: There were no additional changes made in the internal controls over financial reporting for the quarter ended June 30, 2022, that have materially affected our internal control over financial reporting.
+Added: During 2022, the Company’s management has engaged professional services firms to assist with the preparation and review of the income tax provision.
+Added: Management has also engaged third-party professional services who prepared the valuation of warrants issued in connection with Whitehawk credit facility.
+Added: There were no additional changes made in the internal controls over financial reporting for the quarter ended September 30, 2022, that have materially affected our internal control over financial reporting.
PART II — OTHER INFORMATION
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.