What changed in this filing

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Item 4. Controls and Procedures

2022-08-22 compared with 2021-05-14 · 31 added, 13 removed, 2 unchanged (96% of the section changed)

CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Under the direction and with the participation of the Company’s management, including the Company’s Chief Executive and Chief Financial Officer, the Company has conducted an evaluation of the effectiveness of the design and operation of its disclosure controls and procedures as of March 31, 2021.

The Company maintains disclosure controls and procedures that are designed to ensure that information required to be disclosed in its periodic reports with the Securities and Exchange Commission is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and regulations, and that such information is accumulated and communicated to the Company’s management, including its principal executive officer and principal financial officer, as appropriate, to allow timely decisions regarding required disclosure.

The Company’s disclosure controls and procedures are designed to provide a reasonable level of assurance of reaching its desired disclosure control objectives.

Based on the evaluation, the Chief Executive and Chief Financial Officer concluded that the Company’s disclosure controls and procedures were not effective as of March 31, 2021.

Changes in Internal Control over Financial Reporting

There was no change in the Company’s internal control over financial reporting that occurred during the three months ended March 31, 2021 that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.

Evaluation of Disclosure Controls and

We are required to maintain “disclosure controls and procedures” as such term is defined in Rule

13a-15(e) under the Securities Exchange Act of 1934 (the “Exchange Act”).

Based on their evaluation as of the end of the

period covered by this report, our Chief Executive Officer and our Chief Financial Officer have concluded that our disclosure

controls and procedures were not effective to ensure that the information relating to our company, required to be disclosed in our

Securities and Exchange Commission (“SEC”) reports (i) is recorded, processed, summarized and reported within the time

periods specified in SEC rules and forms, and (ii) is accumulated and communicated to our management, including our Chief Executive

Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure as a result of material weaknesses in

our internal control over financial reporting for the following reasons:

· Due to our small number of employees and limited

resources, we have limited segregation of duties, as a result of which there is insufficient independent review of duties performed.

· As a result of a lack of qualified accounting

personnel, we rely on outside consultants for the preparation of our financial reports, including financial statements and management’s

discussion and analysis, which could lead to overlooking items requiring disclosure.

· Difficulty applying complex accounting principles.

continue to monitor our internal control over financial reporting on an ongoing basis and are committed to taking further action and implementing

additional enhancements or improvements, as necessary and as funds allow.

We do not, however, expect that the material weaknesses in our

disclosure controls will be remediated until such time as we have added additional personnel, including additional accounting and administrative

staff, allowing improved internal control over financial reporting.

Changes in Internal Control Over Financial

There were no changes in our internal control over financial reporting as defined in Rule 13a-15(f) and Rule 15d-15(f)

under the Exchange Act that occurred during the period covered by this report that have materially affected, or are reasonably likely

to materially affect, our internal control over financial reporting.

OTHER INFORMATION

Certification pursuant to Section 302 of the Sarbanex-Oxley Act of 2002

Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

Certification pursuant to Section 906 of the Sarbanes-Oxley Act.

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

May 14, 2021 FOURTH WAVE ENERGY, INC.

Jacob Isaacs, Principal Executive, Financial and Accounting Officer

LEGAL PROCEEDINGS

From time to time, the Company

may become a party to legal actions or proceedings in the ordinary course of its business.

At March 31, 2022, there were no such actions

or proceedings, either individually or in the aggregate, that, if decided adversely to the Company’s interests, the Company believes

would be material to its operation or cash flow.

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/A

Item 4. Controls and Procedures