What changed in this filing

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Item 4. Controls and Procedures

2022-11-14 compared with 2022-08-15 · 17 added, 17 removed, 34 unchanged (50% of the section changed)

16 unchanged sentences

Exchange Act.

As of June 30, 2022 our management has completed their evaluation and has concluded that our disclosure controls and procedures

were not effective, as a result of the material weaknesses in internal control over financial reporting described below, and thus that there

remains a reasonable possibility that a material misstatement of the Company’s interim financial statements will not be prevented

or detected on a timely basis.

Our assessment of internal controls over financial reporting does not include an evaluation by the Company’s

registered public accounting firm.

As of September 30, 2022 our management has completed their evaluation and has concluded that our disclosure controls and

procedures were not effective, as a result of the material weaknesses in internal control over financial reporting described below, and

thus that there remains a reasonable possibility that a material misstatement of the Company’s interim financial statements will

not be prevented or detected on a timely basis.

Our assessment of internal controls over financial reporting does not include an evaluation

by the Company’s registered public accounting firm.

Weaknesses in Internal Control over Financial Reporting

assessed the effectiveness of the Company’s internal control over financial reporting as of the quarter ended June 30, 2022 based

on the framework established in Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring Organizations

assessed the effectiveness of the Company’s internal control over financial reporting as of the quarter ended September 30, 2022

based on the framework established in Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring Organizations

of the Treadway Commission.

Based on this assessment, management has determined that the Company’s internal control over financial

reporting as of June 30, 2022 was not effective.

reporting as of September 30, 2022 was not effective.

material weakness, as defined in the standards established by the Sarbanes-Oxley, is a deficiency, or a combination of deficiencies,

2 unchanged sentences

ineffectiveness of the Company’s internal control over financial reporting was due to the following material weaknesses:

Lack of adherence to formal policies and procedures;

Lack of risk assessment procedures on internal controls to detect financial reporting risks in a timely manner;

Lack of sufficient formal procedures and controls to achieve complete and accurate financial reporting and disclosures, including controls

of adherence to formal policies and procedures;

of risk assessment procedures on internal controls to detect financial reporting risks in a timely manner;

of sufficient formal procedures and controls to achieve complete and accurate financial reporting and disclosures, including controls

over the preparation and review of journal entries and account reconciliations.

3 unchanged sentences

The remediation actions include:

Engagement of external

financial consulting firm to continue to enhance financial reporting, financial operations and internal controls;

Documentation of key procedures

and controls using a risk-based approach.

of external financial consulting firm to continue to enhance financial reporting, financial operations and internal controls;

Documentation

of key procedures and controls using a risk-based approach.

will continue to monitor and evaluate the effectiveness of our internal controls and procedures over financial reporting on an ongoing

2 unchanged sentences

than described above there have been no changes in our internal control over financial reporting that occurred during the three months

ended June 30, 2022 that have materially affected, or that are reasonably likely to materially affect, our internal control over financial

ended September 30, 2022 that have materially affected, or that are reasonably likely to materially affect, 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.

What changed 10-Q

Item 4. Controls and Procedures