1 unchanged sentence
Evaluation of Disclosure Controls and Procedures
−Removed: The Company evaluated the effectiveness of the design and operation of our disclosure controls and procedures as of March 31, 2021.
+Added: The Company evaluated the effectiveness of the design and operation of our disclosure controls and procedures as of June 30, 2021.
Our Chief Executive Officer, our Chief Financial Officer and other members of our senior management team supervised and participated in this evaluation.
2 unchanged sentences
Management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving their objectives and management necessarily applies its judgment in evaluating the cost-benefit relationship of possible controls and procedures.
−Removed: Based on the evaluation of our disclosure controls and procedures as of March 31, 2021, the Company’s Chief Executive Officer and Chief Financial Officer concluded that, as of such date, our disclosure controls and procedures were not effective, due to the fact that we are not yet able to conclude that the material weakness described in this Item 4 has been remediated by the changes we made in response to that material weakness.
+Added: Based on the evaluation of our disclosure controls and procedures as of June 30, 2021, the Company’s Chief Executive Officer and Chief Financial Officer concluded that, as of such date, our disclosure controls and procedures were not effective, due to the fact that we are not yet able to conclude that the material weakness described in this Item 4 has been remediated by the changes we made in response to that material weakness.
As previously disclosed in Item 9A of our Annual Report on Form 10-K for the period ended September 30, 2020, our management identified a material weakness as of such date.
5 unchanged sentences
Changes in Internal Control over Financial Reporting
−Removed: During the six months ended March 31, 2021, there was a significant change in controls related to the material weakness discussed above.
+Added: During the nine months ended June 30, 2021, there was a significant change in controls related to the material weakness discussed above.
Controls around classifying whether the Company is considered the principal or the agent in transactions have been redesigned and implemented, which are intended to remediate the material weakness.
5 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.