2 unchanged sentences
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
+Added: in and Disagreements with Accountants on Accounting and Financial Disclosure
the year ended December 31, 2020, there were no changes in and disagreements with accountants on accounting and financial disclosures
4 unchanged sentences
(the “Former Auditor”)
−Removed: to Halperin CPA, Financial Consulting and Management (the “New Auditor”).
+Added: to Halperin Ilanit CPA (the “New Auditor”).
the fiscal years ended December 31, 2019 and 2018 and the subsequent interim period through March 9, 2020, there were (i) no “disagreements”
11 unchanged sentences
the SEC stating whether the Former Auditor agrees with the statements in the Current Report on Form 8-K that was filed on March
−Removed: The letter from the Former Auditor is filed as Exhibit 16.1.
−Removed: the fiscal years ended December 31, 2018 and 2017 and the subsequent interim period through March 9, 2020, neither the Company,
−Removed: nor anyone on its behalf, consulted the New Auditor regarding (i) the application of accounting principles to a specified transaction,
−Removed: either completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial
−Removed: statements, and no written report or oral advice was provided to the Company by the New Auditor that the New Auditor concluded
−Removed: was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting
−Removed: issue or (ii) any matter that was the subject of a “disagreement”
−Removed: (as that term is defined in Item 304(a)(1)(iv) of
−Removed: Regulation S-K and the related instructions) or a “reportable event”
−Removed: (as that term is defined in Item 304(a)(1)(v)
−Removed: of Regulation S-K).
+Added: The letter from the Former Auditor was filed as Exhibit 16.1 to the Current Report on Form 8-K filed on March 10, 2020
+Added: and it is incorporated by reference into this prospectus.
+Added: the fiscal years ended December 31, 2019 and 2018 and the subsequent interim period through March
+Added: 9, 2020, neither the Company, nor anyone on its behalf, consulted the New Auditor regarding (i) the application of accounting
+Added: principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the
+Added: Company’s consolidated financial statements, and no written report or oral advice was provided to the Company by the New
+Added: Auditor that the New Auditor concluded was an important factor considered by the Company in reaching a decision as to any accounting,
+Added: auditing or financial reporting issue or (ii) any matter that was the subject of a “disagreement”
+Added: (as that term is
+Added: defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a “reportable event”
+Added: (as that term
+Added: is defined in Item 304(a)(1)(v) of Regulation S-K).
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.