What changed in this filing

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Item 4. Controls and Procedures

2021-05-13 compared with 2020-11-12 · 22 added, 21 removed, 7 unchanged (86% of the section changed)

2 unchanged sentences

maintain “disclosure controls and procedures,”

as such term is defined in Rules 13a-15(e) and 15d-15(e) under the

Exchange Act, that are designed to ensure that information required to be disclosed by us in reports that we file or submit under

the Exchange Act is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms, and

that such information is accumulated and communicated to our management, including our Chief Executive Officer and our Chief Financial

Officer, to allow timely decisions regarding required disclosure.

design of any disclosure controls and procedures also is based in part upon certain assumptions about the likelihood of future

events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

respect to the nine-month period ended September 30, 2020, under the supervision and with the participation of our management,

we conducted an evaluation of the effectiveness of the design and operations of our disclosure controls and procedures.

upon this evaluation, the Company’s Chief Executive Officer and Chief Financial Officer have concluded that the Company’s

disclosure controls and procedures are effective.

as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange

Act, that are designed to ensure that information required to be disclosed by us in reports that we file or submit under the Exchange

Act is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms, and that such information

is accumulated and communicated to our management, including our Chief Executive Officer and our Chief Financial Officer, to allow timely

decisions regarding required disclosure.

design of any disclosure controls and procedures also is based in part upon certain assumptions about the likelihood of future events,

and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

respect to the three-month period ended March 31, 2021, under the supervision and with the participation of our management, we conducted

an evaluation of the effectiveness of the design and operations of our disclosure controls and procedures.

Based upon this evaluation,

the Company’s Chief Executive Officer and Chief Financial Officer have concluded that the Company’s disclosure controls and

procedures are effective.

does not expect that our internal control over financial reporting will prevent or detect all errors and all fraud.

system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of

the control systems are met.

Further, the design of a control system must reflect the fact that there are resource constraints,

and the benefits of controls must be considered relative to their costs.

Because of the inherent limitations in a cost-effective

control system, no evaluation of internal control over financial reporting can provide absolute assurance that misstatements due

to error or fraud will not occur or that all control issues and instances of fraud, if any, have been or will be detected.

A control system,

no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control systems

Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls

must be considered relative to their costs.

Because of the inherent limitations in a cost-effective control system, no evaluation of

internal control over financial reporting can provide absolute assurance that misstatements due to error or fraud will not occur or that

all control issues and instances of fraud, if any, have been or will be detected.

in Internal Control over Financial Reporting

has not been any change in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the

Exchange Act) that occurred during the period ended September 30, 2020 that has materially affected, or is reasonably likely to

materially affect, our internal control over financial reporting.

has not been any change in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange

Act) that occurred during the period ended March 31, 2021 that has materially affected, or is reasonably likely to materially affect,

our internal control over financial reporting.

OTHER INFORMATION

1 unchanged sentence

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