3 unchanged sentences
Our principal executive officer and principal financial officer evaluated the effectiveness of disclosure controls and procedures as of the end of the period covered by this report (“Evaluation Date”), pursuant to Rule 13a-15(b) under the Exchange Act.
−Removed: Based on that evaluation, our principal executive officer and principal financial officer concluded that, as of the Evaluation Date, our disclosure controls and procedures were not effective due to material weaknesses described in our 2021 Annual Report on Form 10-K.
−Removed: Notwithstanding the existence of these material weaknesses, we believe that the consolidated condensed financial statements included in this quarterly report on Form 10-Q fairly present in accordance with U.S.
+Added: Based on that evaluation, our principal executive officer and principal financial officer concluded that, as of the Evaluation Date, our disclosure controls and procedures were not effective due to material weaknesses described in our 2022 Annual Report on Form 10-K, as filed with the SEC on March 17, 2023.
+Added: Notwithstanding the existence of these material weaknesses, we believe that the condensed consolidated financial statements included in this Quarterly Report on Form 10-Q fairly present in accordance with U.S.
GAAP, in all material respects, our financial condition, results of operations and cash flows for the periods presented in this report.
1 unchanged sentence
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
−Removed: 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 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 and review of the income tax provision.
−Removed: Management has also engaged third-party professional services who prepared the 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 September 30, 2022, that have materially affected our internal control over financial reporting.
+Added: There were no changes made in the internal controls over financial reporting for the quarter ended March 31, 2023, that have materially affected our internal control over financial reporting.
PART II — OTHER INFORMATION
−Removed: LEGAL PROCEEDINGS
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.