5 unchanged sentences
our disclosure controls and procedures were not effective due to the material weakness in our internal control over financial reporting
−Removed: as of June 30, 2023 as described below.
+Added: as of September 30, 2023 as described below.
Notwithstanding
20 unchanged sentences
(“COSO”) in Internal Control-Integrated Framework (issued in 2013).
−Removed: upon the assessments, management has concluded that as of June 30, 2023, there was a material weakness in our internal control over financial
−Removed: reporting due to the fact that we did not have an adequate process established to ensure appropriate levels of review of accounting and
−Removed: financial reporting matters, which resulted in our closing process not identifying all required adjustments and disclosures in a timely
+Added: upon the assessments, management has concluded that as of September 30, 2023, there was a material weakness in our internal control over
+Added: financial reporting due to the fact that we did not have an adequate process established to ensure appropriate levels of review of accounting
+Added: and financial reporting matters, which resulted in our closing process not identifying all required adjustments and disclosures in a
+Added: timely fashion.
plan to take steps to enhance and improve the design of our internal control over financial reporting.
22 unchanged sentences
required of a smaller reporting company.
−Removed: Sales of Equity Securities and Use of Proceeds
−Removed: upon Senior Securities
−Removed: Safety Disclosures
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.