10 unchanged sentences
Act, our management has carried out an evaluation, with the participation and under the supervision of our chief executive officer and
−Removed: chief financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures, as of June 30, 2023.
−Removed: Based upon, and as of the date of this evaluation, our chief executive officer and chief financial officer determined that, because of
−Removed: the material weaknesses described in Item 9A “Controls and Procedures” of our Annual Report on Form 10-K for the fiscal year
−Removed: ended December 31, 2022, which we are still in the process of remediating as of June 30, 2023, our disclosure controls and procedures
+Added: chief financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures, as of September 30,
+Added: Based upon, and as of the date of this evaluation, our chief executive officer and chief financial officer determined that, because
+Added: of the material weaknesses described in Item 9A “Controls and Procedures” of our Annual Report on Form 10-K for the fiscal
+Added: year ended December 31, 2022, which we are still in the process of remediating as of September 30, 2023, our disclosure controls and procedures
were not effective.
11 unchanged sentences
for the fiscal year ended December 31, 2022, our management has identified the steps necessary to address the material weaknesses, and
−Removed: in the second quarter of 2023, we continued to implement the following remedial procedures:
−Removed: · We plan to make necessary changes by providing
−Removed: training to our financial team and our other relevant personnel on the GAAP accounting guidelines applicable to financial reporting requirements.
−Removed: · We plan to implement proper documentation procedures
−Removed: for key functional areas, control objectives and our workflows.
−Removed: · We plan to reinforce effective compensating controls
−Removed: can improve the design of the current process with limited human resources.
−Removed: · We plan to develop a more comprehensive review
−Removed: process over our accounting policies and procedures to ensure that all required disclosures are included in our consolidated financial
−Removed: · We plan to perform a review of key business process
−Removed: controls related to high-risk financial statement accounts, such as revenue, accounts receivables, convertible notes, and significant
−Removed: transactions, which resulted in addition of newly developed documented control activities, in order to mitigate material weakness and
−Removed: strengthen the overall control environments.
+Added: in the third quarter of 2023, we continued to implement the following remedial procedures:
+Added: We plan to make necessary changes by providing training to our financial team and our other relevant personnel on the GAAP accounting guidelines applicable to financial reporting requirements.
+Added: We plan to implement proper documentation procedures for key functional areas, control objectives and our workflows.
+Added: We plan to reinforce effective compensating controls can improve the design of the current process with limited human resources.
+Added: We plan to develop a more comprehensive review process over our accounting policies and procedures to ensure that all required disclosures are included in our consolidated financial statements.
+Added: We plan to perform a review of key business process controls related to high-risk financial statement accounts, such as revenue, accounts receivables, convertible notes, and significant transactions, which resulted in addition of newly developed documented control activities, in order to mitigate material weakness and strengthen the overall control environments.
We intend to complete the remediation of the material
10 unchanged sentences
Other than in connection with the implementation
−Removed: of the remedial measures described above, there were no changes in our internal controls over financial reporting during the second quarter
+Added: of the remedial measures described above, there were no changes in our internal controls over financial reporting during the third quarter
of 2023 that have materially affected, or 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.