10 unchanged sentences
the participation of our management including our Executive Chairman of the Company, of the effectiveness of the design and operation
−Removed: of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act as of March 31, 2023.
−Removed: upon that evaluation and other than as disclosed herein, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure
−Removed: controls and procedures were effective as of the end of the period covered by this report.
+Added: of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act as of September 30, 2023.
+Added: Based upon that evaluation and other than as disclosed herein, our Chief Executive Officer and Chief Financial Officer concluded that
+Added: our disclosure controls and procedures were effective as of the end of the period covered by this report.
our preparation of our Annual Report on Form 10-K for the year ended December 31, 2023, we identified a material weakness with financial
−Removed: reporting whereby the Company did not have properly designed internal controls over timely preparation
−Removed: and independent review of account analyses, account summaries and account reconciliations.
−Removed: These internal control failures resulted in
−Removed: material adjustments required to properly state expense, inventory, deferred revenue, accrued expenses, accounts receivables, and revenues
−Removed: as of and for the year ending December 31, 2022.
−Removed: This material weakness could result in the Company incorrectly reporting its condensed
−Removed: consolidated balance sheets, condensed consolidated statement of operations, condensed stockholder’s
−Removed: equity, and condensed consolidated statements of cash flows.
−Removed: To remediate the material
−Removed: weakness, the Company is instituting reporting enhancements within its accounting system, standardized
−Removed: and timely account reconciliations, and independent and regular reviews by the finance department to ensure the Company records are complete
+Added: reporting whereby the Company did not have properly designed internal controls over timely preparation and independent review of account
+Added: analyses, account summaries and account reconciliations.
+Added: These internal control failures resulted in material adjustments required to
+Added: properly state expense, inventory, deferred revenue, accrued expenses, accounts receivables, and revenues as of and for the year ending
+Added: December 31, 2022.
+Added: This material weakness could result in the Company incorrectly reporting its condensed consolidated balance sheets,
+Added: condensed consolidated statement of operations, condensed stockholder’s equity, and condensed consolidated statements of cash flows.
+Added: To remediate the material weakness, the Company is instituting reporting enhancements within its accounting system, standardized and
+Added: timely account reconciliations, and independent and regular reviews by the finance department to ensure the Company records are complete
and accurate.
4 unchanged sentences
We expect that the remediation of this material weakness will be completed before the end of 2023.
−Removed: than as disclosed herein, there were no changes in our internal control over financial reporting during the three months ended March
+Added: than as disclosed herein, there were no changes in our internal control over financial reporting during the three months ended September
30, 2023 that have affected, or are reasonably likely to affect, our internal control over financial reporting.
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.