8 unchanged sentences
as appropriate to allow timely decisions regarding required disclosure.
−Removed: Based on this evaluation, our Chief Executive Officer and our
−Removed: Chief Financial Officer concluded that as of September 30, 2023, our disclosure controls and procedures are not effective.
−Removed: has identified the following material weaknesses in our internal control over financial reporting:
−Removed: has concluded that there is a material weakness due to the control environment which led to a restatement in the second quarter of 2022.
−Removed: The control environment is impacted due to the company’s inadequate segregation of duties, including information technology control
−Removed: the assessment of the effectiveness of our internal control over financial reporting did identify material weaknesses, management considers
−Removed: its internal control over financial reporting to be ineffective.
−Removed: an effort to remediate the identified material weakness and enhance our internal control over financial reporting, we have hired additional
−Removed: personnel to help ensure that we are able to properly implement internal control procedures.
−Removed: believes that the material weakness set forth above did not have an effect on our financial results.
+Added: Based on the evaluation of our disclosure controls and procedures
+Added: as of March 31, 2024, our Chief Executive Officer and Chief Financial Officer concluded that, as of such date, our disclosure controls
+Added: and procedures were effective at the reasonable assurance level.
in Internal Control over Financial Reporting
+Added: 2023, we had previously disclosed a material weakness in our internal control over financial reporting related to the control environment,
+Added: which was impacted by inadequate segregation of duties, including information technology control activities.
+Added: took actions to remediate the material weakness relating to our internal control over financial reporting, as described below.
+Added: and processes we implemented to remediate the identified material weakness included:
+Added: ● Implemented
+Added: procedures to mitigate the lack of segregation of duties
+Added: additional information technology resources which bolstered control over data access and
+Added: changes to operating systems
+Added: a result of the mediation activities and controls in place as of March 31, 2024 described above, we have remediated this previously disclosed
+Added: material weakness.
+Added: However, completion of remediation does not provide assurance that our remediated controls will continue to operate
+Added: properly or that our financial statements will be free from error.
+Added: than the remediation steps taken above, there were no additional changes in our internal control over financial reporting that occurred
+Added: during the period covered by this Quarterly Report on Form 10-Q that has materially affected, or is reasonably likely to materially affect,
+Added: our internal control over financial reporting.
II- OTHER INFORMATION
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.