What changed 10-Q/A

Item 4. Controls and Procedures

2024-08-26 compared with 2023-05-18 · 3 added, 1 removed, 13 unchanged (24% of the section changed)

8 unchanged sentences

The Company lacks sufficient internal resources to analyze and interpret accounting for certain complex features of the Series C Preferred shares and other complex accounting issues;

The Company does not have enough competent accounting staff and senior management that can provide proper oversight and detection of errors.

The Company has not designed controls to ensure that financial information is reviewed and approved by an individual at the same or higher level than the preparer of the financial information.

Specifically, the CFO is the primary preparer of most of the financial information, including the complex accounting areas such as equity transactions, derivative liabilities, impairment and business combinations.

There is no review or approval of this information.

Management of the Company is addressing these material weaknesses by hiring additional staff and seeking the assistance of subject matter experts for accounting advice on complex matters.

3 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.