Controls and Procedures.
−Removed: An evaluation was conducted by the registrant’s
−Removed: Chief Executive Officer (CEO) and Chief Financial Officer (CFO) of the effectiveness of the design and operation of the registrant’s
−Removed: disclosure controls and procedures as of June 30, 2024.
−Removed: Based on that evaluation, the CEO and CFO concluded that the registrant’s
−Removed: controls and procedures were effective as of such date to ensure that information required to be disclosed in the reports that the registrant
−Removed: files or submits under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified
−Removed: in Securities and Exchange Commission rules and forms.
+Added: Disclosure controls and procedures are controls and other procedures
+Added: that are designed to ensure that information required to be disclosed in our reports filed or submitted under the Securities Exchange
+Added: Act of 1934 is recorded, processed, summarized and reported, within the timeperiod specified in the SEC’s rules and forms.
+Added: controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed
+Added: in our reports filed or submitted under the Securities Exchange Act of 1934 is accumulated and communicated to management including our
+Added: principal executive officer/principal financial officer as appropriate, to allow timely decisions regarding required disclosure.
+Added: Management has carried out an evaluation of the effectiveness of the
+Added: design and operation of our company’s disclosure controls and procedures.
+Added: Due to limited number of personnel, there are inherent
+Added: challenges in achieving complete segregation of duties within the financial reporting process, management concluded that the Company’s
+Added: disclosure controls and procedures are not effective as of such date.
+Added: We intend to take appropriate and reasonable steps to make the necessary
+Added: improvements to remediate this deficiency as resources to do so become available.
Change in Internal Controls over Financial Reporting
4 unchanged sentences
PART II - OTHER INFORMATION
+Added: Legal Proceedings
+Added: Cleartronic is not engaged in any litigation at the present time and
+Added: management is unaware of any claims or complaints that could result in future litigation.
+Added: Management will seek to minimize disputes with
+Added: the Company’s customers but recognizes the inevitability of legal action in today’s business environment as an unfortunate
+Added: 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.