5 unchanged sentences
Our management, including our Chief Executive Officer and Chief Financial Officer, do not expect that our disclosure controls or our internal control over financial reporting will prevent all errors and all fraud.
−Removed: A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met.
+Added: A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the
+Added: objectives of the control system are met.
Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs.
9 unchanged sentences
Based on the assessment, our management has concluded that its internal control over financial reporting was effective as of December 31, 2023 to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements in accordance with GAAP.
−Removed: Our independent registered public accounting firm, BDO USA, LLP, has issued an audit report with respect to the effectiveness of our internal control over financial reporting as of December 31, 2022, which appears in Part II, Item 8 of this Annual Report on Form 10-K.
+Added: Our independent registered public accounting firm, BDO USA, P.C., has issued an audit report with respect to the effectiveness of our internal control over financial reporting as of December 31, 2023, which appears in Part II, Item 8 of this Annual Report on Form 10-K.
Changes in Internal Control over Financial Reporting
1 unchanged sentence
Other Information
+Added: Securities Trading Plans of Directors and Executive Officers
+Added: During our last fiscal quarter, the following director and officer, as defined in Rule 16a-1(f), terminated a “Rule 10b5-1 trading arrangement,” as defined in Regulation S-K Item 408, as follows:
+Added: On November 30, 2023 , Ashish Arora , our Chief Executive Officer and a member of our Board of Directors , terminated a Rule 10b5-1 trading arrangement providing for the sale from time to time of an aggregate of up to 1,868,516 shares of our Class A common stock.
+Added: The trading arrangement was intended to satisfy the affirmative defense in Rule 10b5-1(c).
+Added: The duration of the trading arrangement was until November 13, 2024, or earlier if all transactions under the trading arrangement are completed.
+Added: No other officers or directors, as defined in Rule 16a-1(f), adopted and/or terminated a “Rule 10b5-1 trading arrangement” or a “non-Rule 10b5-1 trading arrangement,” as defined in Regulation S-K Item 408, during the last fiscal quarter .
Disclosure Regarding Foreign Jurisdiction that Prevent Inspections.
89 unchanged sentences
S-1/A 333-253134 21.1 March 16, 2021
−Removed: 23.1 Consent of BDO USA, LLP, Independent Registered Public Accounting Firm, as to the registrant.
+Added: 23.1 Consent of BDO USA, P.C.
+Added: , Independent Registered Public Accounting Firm, as to the registrant.
31.1 Certification of Principal Executive Officer Pursuant to Rules 13a-14(a) and 15d-14(a) under the Securities Exchange Act of 1934, as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
4 unchanged sentences
Section 1350, as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002.
+Added: 97.1 Executive Compensation Recovery Policy
101 SCH XBRL Taxonomy Extension Schema Document.
45 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.