What changed in this filing

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Item 4. Controls and Procedures

2023-11-13 compared with 2023-08-11 · 21 added, 16 removed, 42 unchanged (47% of the section changed)

15 unchanged sentences

we are required to perform an evaluation of our disclosure controls and procedures, as such term is defined in Rule 13a-15(e) under the

Exchange Act, as of June 30, 2023.

Exchange Act, as of September 30, 2023.

has completed such evaluation and has concluded that our disclosure controls and procedures were not effective to provide reasonable

2 unchanged sentences

As a result of the material weakness in internal controls over financial reporting described

below, we concluded that our disclosure controls and procedures as of June 30, 2023 were not effective.

below, we concluded that our disclosure controls and procedures as of September 30, 2023 were not effective.

Weaknesses in Internal Control over Financial Reporting

assessed the effectiveness of our internal control over financial reporting as of June 30, 2023 based on the framework established in

Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission.

on this assessment, management has determined that our internal control over financial reporting as of June 30, 2023 was not effective.

assessed the effectiveness of our internal control over financial reporting as of September 30, 2023 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 our internal control over financial reporting as of September 30, 2023 was not

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

2 unchanged sentences

ineffectiveness of our internal control over financial reporting was due to the following material weaknesses:

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 management testing over documented formal procedures and controls, and time to evaluate continuous effectiveness

of controls to achieve complete and accurate financial reporting and disclosures, including documented controls over the preparation

and review of journal entries and account reconciliations.

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

management testing over documented formal procedures and controls, and time to evaluate continuous effectiveness of controls to achieve

complete and accurate financial reporting and disclosures, including documented controls over the preparation and review of journal

entries and account reconciliations.

Plan to Remediate the Material Weaknesses

2 unchanged sentences

The remediation actions include:

management personnel, including our Chief Financial Officer, who is overseeing the financial reporting process and implementation

of enhanced controls and governance;

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.

New management personnel,

including our Chief Financial Officer, who is overseeing the financial reporting process and implementation of enhanced controls

and governance;

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.

is committed to maintaining a strong internal controls environment and implementing measures designed to help ensure that control deficiencies

9 unchanged sentences

in Internal Control Over Financial Reporting

than described above, there have been no changes in our internal control over financial reporting that occurred during our second quarter

than described above, there have been no changes in our internal control over financial reporting that occurred during our third quarter

of 2023 that have materially affected, or that are reasonably likely to materially affect, our internal control over financial reporting.

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.

What changed 10-Q

Item 4. Controls and Procedures