What changed in this filing

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Item 4. Controls and Procedures

2024-02-14 compared with 2023-08-14 · 19 added, 12 removed, 1 unchanged (97% of the section changed)

Controls and Procedures.

evaluation was conducted by the registrants Chief Executive Officer (CEO) and Chief Financial Officer (CFO) of the effectiveness of

the design and operation of the registrants disclosure controls and procedures as of June 30, 2023.

Based on that evaluation, the CEO

and CFO concluded that the registrants controls and procedures were effective as of such date to ensure that information required to

be disclosed in the reports that the registrant files or submits under the Securities Exchange Act of 1934 is recorded, processed, summarized

and reported within the time periods specified in Securities and Exchange Commission rules and forms.

in Internal Controls over Financial Reporting

this quarter, there was no change in the registrant’s internal control over financial reporting identified in connection with the

evaluation required by paragraph (d) of Rule 13a–15 or Rule 15d–15 under the Securities Exchange Act of 1934 that occurred

during the registrant’s last fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s

internal control over financial reporting.

II - OTHER INFORMATION

An evaluation was conducted by the registrant’s Chief Executive

Officer (CEO) and Chief Financial Officer (CFO) of the effectiveness of the design and operation of the registrant’s disclosure

controls and procedures as of December 31, 2023.

Based on that evaluation, the CEO and CFO concluded that the registrant’s controls

and procedures were effective as of such date to ensure that information required to be disclosed in the reports that the registrant files

or submits under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified

in Securities and Exchange Commission rules and forms.

Change in Internal Controls over Financial Reporting

During this quarter, there was no change in the registrant’s

internal control over financial reporting identified in connection with the evaluation required by paragraph (d) of Rule 13a–15

or Rule 15d–15 under the Securities Exchange Act of 1934 that occurred during the registrant’s last fiscal quarter that has

materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.

PART II - OTHER INFORMATION

Legal Proceedings

Cleartronic is not engaged in any litigation at the present time and

management is unaware of any claims or complaints that could result in future litigation.

Management will seek to minimize disputes with

the Company’s customers but recognizes the inevitability of legal action in today’s business environment as an unfortunate

price of conducting business.

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