4 unchanged sentences
on Accounting and Financial Disclosure
−Removed: January 6, 2023, our Board of Directors dismissed Halperin Ilanit CPA (the “Former Auditor”) as our independent registered
−Removed: public accounting firm.
−Removed: audit reports of the Former Auditor on our financial statements for the fiscal years ended December 31, 2021 and 2020 contained no adverse
−Removed: opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that
−Removed: the report for the fiscal year ended December 31, 2020 contained an explanatory paragraph stating that there was substantial doubt about
−Removed: our ability to continue as a going concern.
−Removed: the fiscal years ended December 31, 2021 and 2020, there were (i) no “disagreements” (as that term is defined in Item 304(a)(1)(iv)
−Removed: of Regulation S-K and the related instructions) between us and the Former Auditor on any matter of accounting principles or practices,
−Removed: financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of the Former
−Removed: Auditor, would have caused the Former Auditor to make reference to the subject matter of the disagreement in its reports on the Company’s
−Removed: financial statements and (ii) no “reportable events” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K and the
−Removed: related instructions).
−Removed: January 6, 2023, our Board of Directors approved the engagement of Somekh Chaikin, a member firm of KPMG International ( the “New
−Removed: Auditor”) as our independent registered public accounting firm, effective upon the effectiveness of the dismissal of the Former
−Removed: During the fiscal years ended December 31, 2022 and 2021, neither we, nor anyone on its behalf, consulted the New Auditor regarding
−Removed: (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that
−Removed: might be rendered on our financial statements, and no written report or oral advice was provided to us by the New Auditor that the New
−Removed: Auditor concluded was an important factor considered by us 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” (as that term is defined in Item 304(a)(1)(iv) of Regulation
−Removed: S-K and the related instructions) or a “reportable event” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).
+Added: On January 6, 2023, our Board
+Added: of Directors dismissed Halperin Ilanit CPA (the “Former Auditor”) as our independent registered public accounting firm.
+Added: The audit reports of the Former
+Added: Auditor on our financial statements for the fiscal years ended December 31, 2021 and 2020 contained no adverse opinion or disclaimer of
+Added: opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that the report for the fiscal
+Added: year ended December 31, 2020 contained an explanatory paragraph stating that there was substantial doubt about our ability to continue
+Added: as a going concern.
+Added: During the fiscal years ended
+Added: December 31, 2021 and 2020, there were (i) no “disagreements” (as that term is defined in Item 304(a)(1)(iv) of Regulation
+Added: S-K and the related instructions) between us and the Former Auditor on any matter of accounting principles or practices, financial statement
+Added: disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of the Former Auditor, would have
+Added: caused the Former Auditor to make reference to the subject matter of the disagreement in its reports on the Company’s financial
+Added: statements and (ii) no “reportable events” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K and the related
+Added: instructions).
+Added: On January 6, 2023, our Board
+Added: of Directors approved the engagement of Somekh Chaikin, a member firm of KPMG International (the “New Auditor”) as our independent
+Added: registered public accounting firm, effective upon the effectiveness of the dismissal of the Former Auditor.
+Added: During the fiscal years ended
+Added: December 31, 2023 and 2022, neither we, 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 our financial
+Added: statements, and no written report or oral advice was provided to us by the New Auditor that the New Auditor concluded was an important
+Added: factor considered by us in reaching a decision as to any accounting, auditing or financial reporting issue or (ii) any matter that was
+Added: the subject of a “disagreement” (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions)
+Added: or a “reportable event” (as that term 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.