3 unchanged sentences
under the Securities Exchange Act of 1934 as amended (the “Exchange Act”) is recorded, processed, summarized and reported
−Removed: within the time periods specified in the rules and forms of the Securities and Exchange Commission, and that such information is accumulated
−Removed: and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely
−Removed: decisions regarding required disclosure.
−Removed: Our management, with the participation of our Chief Executive Officer and Chief Financial Officer,
−Removed: evaluated the effectiveness of our disclosure controls and procedures (as defined in Exchange Act Rule 13a–15(e) and 15d-15(e))
−Removed: as of September 30, 2023.
−Removed: Based on that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the Company’s
−Removed: disclosure controls and procedures were not effective as of September 30, 2023 due to the material weaknesses in our internal controls
−Removed: over financial reporting described below.
−Removed: Notwithstanding these material weaknesses, management has concluded that our financial statements
−Removed: included in this Quarterly Report on Form 10-Q are fairly stated in all material respects in accordance with GAAP for each of the periods
−Removed: presented therein.
−Removed: Weaknesses and Remediation Plan
−Removed: connection with the preparation of our consolidated financial statements for the years ended December 31, 2022 and 2021, and our unaudited
−Removed: interim consolidated financial statements for the three and nine months ended September 30, 2023 and 2022, we concluded that there were
−Removed: material weaknesses in our internal controls over financial reporting.
−Removed: A material weakness is a significant deficiency, or a combination
−Removed: of significant deficiencies, in internal controls over financial reporting such that it is reasonably possible that a material misstatement
−Removed: of the annual or interim financial statements will not be prevented or detected on a timely basis.
−Removed: The material weaknesses identified
−Removed: are insufficient internal controls because of inadequate technical accounting expertise and inappropriate level of supervision and review
−Removed: due to the limited number of accounting personnel.
−Removed: are continuing to take steps to remediate the material weaknesses in our internal controls over financial reporting, including hiring
−Removed: a Chief Financial Officer, which occurred in February 2021.
−Removed: Further, we plan to enhance our processes to identify and appropriately apply
−Removed: applicable accounting requirements to better evaluate and understand the nuances of the complex accounting standards that apply to our
−Removed: financial statements.
−Removed: Our plans at this time include providing enhanced access to accounting literature, research materials and documents
−Removed: and increased communication among our personnel and third-party professionals with whom we consult regarding complex accounting applications.
−Removed: The elements of our remediation plan can only be accomplished over time, and we can offer no assurance that these initiatives will ultimately
−Removed: have the intended effects.
+Added: within the time periods specified in the rules and forms of the SEC, and that such information is accumulated and communicated to our
+Added: management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required
+Added: Our management, with the participation of our Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness
+Added: of our disclosure controls and procedures (as defined in Exchange Act Rule 13a–15(e) and 15d-15(e)) as of March 31, 2024.
+Added: on that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the Company’s disclosure controls and
+Added: procedures were effective as of March 31, 2024.
+Added: Management has concluded that our financial statements included in this Quarterly Report
+Added: on Form 10-Q are fairly stated in all material respects in accordance with GAAP for each of the periods presented therein.
in Internal Control Over Financial Reporting
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.