What changed in this filing

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Item 4. Controls and Procedures

2020-11-16 compared with 2020-08-14 · 18 added, 15 removed, 83 unchanged (28% of the section changed)

21 unchanged sentences

company’s Chief Executive Officer and Chief Financial Officer concluded that our company’s disclosure controls and

procedures are not yet effective as of the end of the period covered by this report as noted below in management’s report

on internal control over financial reporting.

This is largely due to the fact that we are acquiring privately held companies as

part of our growth strategy and our control procedures over all acquired subsidiaries will not be effective until such time as

we are able to fully integrate the acquisition with our company and set processes and procedures for the acquired entities.

are working to improve and harmonize our financial reporting controls and procedures across all of our companies.

There have been

no changes in our internal controls over financial reporting that occurred during the period covered by this report that have

materially affected, or are reasonably likely to materially affect our internal controls over financial reporting.

procedures are improving in terms of effectiveness as of the end of the period covered by this report as noted below in management’s

report on internal control over financial reporting.

In the past, there were effectiveness issues largely due to the fact that

we were acquiring privately held companies as a part of our growth strategy and our control procedures over all acquired subsidiaries

were largely manual in nature.

However we have deployed all of our business on a consolidated professional services automation

platform in the quarter concluding 30-Sep-2020.

We are working to improve and harmonize our financial reporting controls and procedures

across all of our companies.

There have been no changes in our internal controls over financial reporting that occurred during

the period covered by this report that have materially affected, or are reasonably likely to materially affect our internal controls

over financial reporting.

controls and procedures and other procedures that are designed to ensure that information required to be disclosed in our reports

16 unchanged sentences

Our management has assessed the effectiveness of our internal control over financial

reporting as of June 30, 2020, based on criteria established in Internal Control—Integrated Framework issued by the Committee

of Sponsoring Organizations of the Treadway Commission.

Our internal control over financial reporting includes maintaining records

that in reasonable detail accurately and fairly reflect our transactions and dispositions of our assets;

reporting as of September 30, 2020, based on criteria established in Internal Control—Integrated Framework issued by the

Committee of Sponsoring Organizations of the Treadway Commission.

Our internal control over financial reporting includes maintaining

records that in reasonable detail accurately and fairly reflect our transactions and dispositions of our assets;

providing reasonable

6 unchanged sentences

As a result of

this assessment, our management concluded that, as of June 30, 2020, our internal control over financial reporting was not yet

effective in providing reasonable assurance regarding the reliability of financial reporting and the preparation of financial

this assessment, our management concluded that, as of September 30, 2020, our internal control over financial reporting was not

yet effective in providing reasonable assurance regarding the reliability of financial reporting and the preparation of financial

statements for external purposes in accordance with generally accepted accounting principles.

34 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.

What changed 10-Q

Item 4. Controls and Procedures