What changed in this filing

/stocks — the workspaceLOADING

Item 4. Controls and Procedures

2022-09-14 compared with 2022-05-16 · 24 added, 16 removed, 24 unchanged (63% of the section changed)

4 - CONTROLS AND PROCEDURES

the supervision and with the participation of our management, including our principal executive officer and principal financial officer,

we conducted an evaluation of our disclosure controls and procedures for the quarter ended March 31, 2022, pursuant to Rule 13a-15(e)

and Rule 15d-15(e) promulgated under the Securities Exchange Act of 1934, as amended (the “Exchange Act”).

Based on this

evaluation and on the material weaknesses disclosed in our Annual Report on Form 10-K for the year ended December 31, 2021 which remained

as of March 31, 2022, our principal executive officer and principal financial officer concluded that as of March 31, 2022, our disclosure

controls and procedures were not effective to ensure that information required to be disclosed by us in reports filed or submitted under

the Exchange Act is being recorded, processed, summarized, and reported within the time periods specified in the Securities and Exchange

Commission’s rules and forms, and that our disclosure controls are not effectively designed to ensure that information required

to be disclosed by us in the reports that we file or submit under the Exchange Act is being accumulated and communicated to management,

including our principal executive officer and principal financial officer, or persons performing similar functions, as appropriate to

allow timely decisions regarding required disclosure.

Under the supervision and with the participation of our management, including

our principal executive officer and principal financial officer, we conducted an evaluation of our disclosure controls and procedures

for the quarter ended June 30, 2022, pursuant to Rule 13a-15(e) and Rule 15d-15(e) promulgated under the Securities Exchange Act of 1934,

as amended (the “Exchange Act”).

Based on this evaluation and on the material weaknesses disclosed in our Annual Report on

Form 10-K and 10-K/A for the year ended December 31, 2021 which remained as of June 30, 2022, our principal executive officer and principal

financial officer concluded that as of June 30, 2022, our disclosure controls and procedures were not effective to ensure that information

required to be disclosed by us in reports filed or submitted under the Exchange Act is being recorded, processed, summarized, and reported

within the time periods specified in the Securities and Exchange Commission’s rules and forms, and that our disclosure controls

are not effectively designed to ensure that information required to be disclosed by us in the reports that we file or submit under the

Exchange Act is being accumulated and communicated to management, including our principal executive officer and principal financial officer,

or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

Management has also concluded

that our internal control over financial reporting was not effective.

In connection with

management’s assessment of our internal control over financial reporting described above, the following weakness have been identified

in the Company’s internal control over financial reporting as of December 31, 2021:

(1) the Company did not maintain a sufficient

complement of qualified accounting personnel and controls associated with segregation of duties over complex transactions, and (2) there

was no systematic method of documenting that timely and complete monthly reconciliation and closing procedures take place.

of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.

7 unchanged sentences

for Remediation of Material Weaknesses

discussed in our Annual Report on Form 10-K for the year ended December 31, 2021, the Company has a remediation plan and is committed

discussed in our Annual Report on Form 10-K/A for the year ended December 31, 2021, the Company has a remediation plan and is committed

to maintaining a strong internal control environment and believes that these remediation efforts will represent significant improvements

6 unchanged sentences

in Internal Control over Financial Reporting

changes in the Company’s internal control over financial reporting occurred during the quarter ended March 31, 2022, as the Company

changes in the Company’s internal control over financial reporting occurred during the quarter ended June 30, 2022, as the Company

began implementation of the remediation steps described above, we believe that there were no changes in the Company’s internal

control over financial reporting during the quarter ended March 31, 2022, that have materially affected, or are reasonably likely to

materially affect, the Company’s internal control over financial reporting.

control over financial reporting during the quarter ended June 30, 2022, that have materially affected, or are reasonably likely to materially

affect, the Company’s internal control over financial reporting.

1 - LEGAL PROCEEDINGS

4 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.

What changed 10-Q

Item 4. Controls and Procedures