4 unchanged sentences
of the design and operation of our disclosure controls and procedures, as defined in Rules 13a15(e) and 15d15(e) under the Securities
−Removed: and Exchange Act of 1934, at the end of the period covered by this report.
−Removed: Based on this evaluation, our principal executive officer and
−Removed: principal financial officer concluded as of the evaluation date that our disclosure controls and procedures were effective such that the
−Removed: material information required to be included in our Securities and Exchange Commission reports is recorded, processed, summarized and
−Removed: reported within the time periods specified in SEC rules and forms relating to our Company, particularly during the period when this report
−Removed: was being prepared.
+Added: Exchange Act of 1934, at the end of the period covered by this report.
+Added: Based on this evaluation, our principal executive officer and principal
+Added: financial officer concluded as of the evaluation date that our disclosure controls and procedures were not effective such that the material
+Added: information required to be included in our Securities and Exchange Commission reports is recorded, processed, summarized and reported
+Added: within the time periods specified in SEC rules and forms relating to our Company, particularly during the period when this report was
+Added: being prepared.
Our management concluded we did not maintain effective
−Removed: controls over the Company’s financial reporting.
−Removed: The material weaknesses in our internal control over financial reporting, caused
−Removed: principally by inadequate staffing and technical expertise in key positions, resulted in overly relying on outside consultants to make
−Removed: numerous adjustments to our financial statements.
−Removed: Additionally, the significant deficiencies or material weaknesses could result in future
−Removed: material misstatement of the consolidated financial statements that would not be prevented or detected.
−Removed: Management has concluded that
−Removed: the identified control deficiencies constitute a material weakness.
+Added: controls over the Company’s financial reporting due to the weakness described below in internal controls.
+Added: The material weaknesses
+Added: in our internal control over financial reporting, caused principally by inadequate staffing and technical expertise in key positions,
+Added: resulted in overly relying on outside consultants to make numerous adjustments to our financial statements.
+Added: Additionally, the significant
+Added: deficiencies or material weaknesses could result in future material misstatement of the consolidated financial statements that would not
+Added: be prevented or detected.
+Added: Management has concluded that the identified control deficiencies constitute a material weakness.
Changes in internal control over financial
12 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.