What changed in this filing

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Item 4. Controls and Procedures

2023-11-20 compared with 2023-08-18 · 21 added, 32 removed, 8 unchanged (87% of the section changed)

Controls and Procedures.

Disclosure controls and procedures are controls and other procedures

that are designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is recorded,

processed, summarized and reported within the time periods specified in the SEC’s rules and forms.

Disclosure controls and procedures

are controls and other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted

under Securities Exchange Act of 1934, as amended (the “Exchange Act”) is recorded, processed, summarized and reported within

the time periods specified in the SEC’s rules and forms.

Disclosure controls and procedures include, without limitation, controls

and procedures designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is

accumulated and communicated to our management, including its principal executive officer and principal financial officer or persons performing

similar functions, as appropriate to allow timely decisions regarding required disclosure.

Evaluation of Disclosure Controls and Procedures

As required by Rules

13a-15f and 15d-15 under the Exchange Act, our principal executive officer and principal financial officer carried out an evaluation

of the effectiveness of the design and operation of our disclosure controls and procedures as of June 30, 2023.

include, without limitation, controls and procedures designed to ensure that information required to be disclosed in our reports filed

or submitted under the Exchange Act is accumulated and communicated to our management, including its principal executive officer and principal

financial officer or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

of Disclosure Controls and Procedures

As required by Rules 13a-15f and 15d-15

under the Exchange Act, our principal executive officer and principal financial officer carried out an evaluation of the

effectiveness of the design and operation of our disclosure controls and procedures as of September 30, 2023.

Based upon their

evaluation, our principal executive officer and principal financial officer concluded that our disclosure controls and procedures

(as defined in Rules 13a-15 (e) and 15d-15 (e) under the Exchange Act) were not effective as of June 30, 2023, due solely to the

material weakness in our internal control over financial reporting related to the Company’s accounting for complex financial

As a result, we performed additional analysis as deemed necessary to ensure that our financial statements were prepared

in accordance with the U.S.

generally accepted accounting principles (“GAAP”).

(as defined in Rules 13a-15 (e) and 15d-15 (e) under the Exchange Act) were not effective as of September 30, 2023, due to the

material weaknesses in our internal control over financial reporting related to the Company’s accounting for complex financial

instruments and prepaid expenses.

As a result, we performed additional analysis as deemed necessary to ensure that our financial statements

were prepared in accordance with the U.S.

generally accepted accounting principles.

Accordingly, management believes that the

1 unchanged sentence

operations and cash flows for the period presented.

Changes in Internal Control over Financial

There were no changes in our

internal controls over financial reporting that occurred during the second quarter of the fiscal year covered by this Quarterly Report

on Form 10-Q that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Management identified a material

weakness in internal controls related to complex financial instruments, as described above.

To respond to this material weakness, we have

devoted, and plan to continue to devote, significant effort and resources to the remediation and improvement of our internal control over

financial reporting.

While we have processes to identify and appropriately apply applicable accounting requirements, we plan to enhance

our system of evaluating and implementing the accounting standards that apply to our financial statements, including through enhanced

analyses by our personnel and third-party professionals with whom we consult regarding complex accounting applications.

The elements of

our remediation plan can only be accomplished over time, and we can offer no assurance that these initiatives will ultimately have the

intended effects.

PART II - OTHER INFORMATION

in Internal Control over Financial Reporting

were no changes in our internal controls over financial reporting that occurred during the third quarter of the fiscal year covered

by this Quarterly Report on Form 10-Q that have materially affected, or are reasonably likely to materially affect, our internal

control over financial reporting.

- OTHER INFORMATION

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.

What changed 10-Q

Item 4. Controls and Procedures