11 unchanged sentences
Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within CBIZ have been detected.
−Removed: These inherent limitations include the realities that judgments in decision-making can be faulty and that breakdowns can
−Removed: occur because of simple error or mistake.
+Added: inherent limitations include the realities that judgments in decision-making can be faulty and that breakdowns can occur because of simple error or mistake.
Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of a control.
4 unchanged sentences
(b) Internal Control over Financial Reporting
−Removed: On January 1, 2022, we completed the Marks Paneth acquisition.
−Removed: We are in the process of integrating Marks Paneth into our system of internal control over financial reporting.
−Removed: Except for the Marks Paneth acquisition, there have been no changes to our internal control over financial reporting during the quarter ended September 30, 2022 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
+Added: On February 1, 2023, we completed the Somerset acquisition.
+Added: We are in the process of integrating Somerset into our system of internal control over financial reporting.
+Added: Except for the Somerset acquisition, there have been no changes to our internal control over financial reporting during the quarter ended March 31, 2023 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
PART II – OTHER INFORMATION
4 unchanged sentences
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.