What changed in this filing

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Item 4. Controls and Procedures

2021-05-17 compared with 2020-11-13 · 28 added, 24 removed, 20 unchanged (72% of the section changed)

17 unchanged sentences

on our evaluation, our Chief Executive Officer and Chief

Financial Officer concluded that, as of September 30, 2020, our

disclosure controls and procedures are not designed at a reasonable

assurance level and are not effective to provide reasonable

assurance that information we are required to disclose in reports

that we file or submit under the Exchange Act is recorded,

processed, summarized and reported within the time periods

specified in Securities and Exchange Commission rules and forms,

and that such information is accumulated and communicated to our

management, including our chief executive officer and chief

financial officer, as appropriate, to allow timely decisions

regarding required disclosure.

Financial Officer concluded that, as of December 31, 2020, our

disclosure controls and procedures are designed at a reasonable

assurance level and are effective to provide reasonable assurance

that information we are required to disclose in reports that we

file or submit under the Exchange Act is recorded, processed,

summarized and reported within the time periods specified in

Securities and Exchange Commission rules and forms, and that such

information is accumulated and communicated to our management,

including our Chief Executive Officer and Chief Financial Officer,

as appropriate, to allow timely decisions regarding required

(b) Changes in internal control over financial

During the quarter ended September 30, 2020,

the Company took additional measures towards remediating the

material weaknesses disclosed in the Company’s Annual Report

on Form 10-K for the year ended December 31, 2019, and other

periodic reports filed with the Securities and Exchange Commission.

These measures include, among other things, additional hiring in

the accounting department, strengthening its controls over IT

reporting and management, and the ongoing implementation of an

During the year ended December 31, 2020, the

Company took extensive measures towards remediating the material

weaknesses disclosed in the Company’s Annual Report on Form

10-K for the year ended December 31, 2018, and other periodic

reports filed with the SEC.

These measures include, among other

things, additional hiring in the accounting department to ensure

appropriate segregation of duties, strengthening its controls over

IT reporting and management, and the ongoing refinement of our

enterprise resource planning system.

The Company believes these changes improved

controls over financial reporting and is continuing to assess and

test its improved controls to ensure they are effective and that

all material weaknesses have been adequately

PART II - OT H ER

We determined that the design

of internal control over financial statement processes is effective

in relation to identified inherent risks for all significant

processes, based on review of controls in whole, and testing of

each control individually for effectiveness in meeting control

As a result, it has been determined that there were no

material weaknesses of internal control over financial reporting

for the quarter ended March 31, 2021.

PA R T II - OTHER

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