What changed in this filing

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Item 4. Controls and Procedures

2022-08-15 compared with 2022-05-16 · 20 added, 21 removed, 13 unchanged (76% of the section changed)

1 unchanged sentence

Disclosure Controls and Procedures

Our management, with

the participation of our Chief Executive Officer and Chief Financial Officer, our principal executive officer and principal interim financial

officer, respectively, evaluated the effectiveness of our disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e)

under the Exchange Act, as of the end of the period covered by this report.

Disclosure controls and procedures include, without limitation,

controls and procedures designed to provide reasonable assurance that information we are required to disclose in reports that we file

or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s

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

Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.

Based on this evaluation, our Chief

Executive Officer and Chief Financial Officer concluded that, as of March 31, 2022, our disclosure controls and procedures were not effective

due to a material weakness in our internal control over financial reporting.

Specifically, we currently lack sufficient accounting personnel

with the appropriate level of knowledge, experience and training in U.S.

Our management, with the participation of our

Chief Executive Officer and Chief Financial Officer, our principal executive officer and principal interim financial officer, respectively,

evaluated the effectiveness of our disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange

Act, as of the end of the period covered by this report.

Disclosure controls and procedures include, without limitation, controls and

procedures designed to provide reasonable assurance that information we are required to disclose in reports that we file or submit under

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

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

Officer, as appropriate, to allow timely decisions regarding required disclosure.

Based on this evaluation, our Chief Executive Officer

and Chief Financial Officer concluded that, as of June 30, 2022, our disclosure controls and procedures were not effective due to a material

weakness in our internal control over financial reporting.

Specifically, we currently lack sufficient accounting personnel with the appropriate

level of knowledge, experience and training in U.S.

GAAP and SEC reporting requirements.

3 unchanged sentences

We have engaged an outside consultant with U.S.

GAAP knowledge

and experience to supplement our current internal accounting personnel and assist us in the preparation of our financial statements to

ensure that our financial statements are prepared in accordance with U.S.

knowledge and experience to supplement our current internal accounting personnel and assist us in the preparation of our financial statements

to ensure that our financial statements are prepared in accordance with U.S.

We believe the measures described above will remediate

3 unchanged sentences

Changes to Internal Control over Financial

Other than discussed above, there were no changes

in our internal control over financial reporting (as defined in Rule 13a-15(f) and 15d-15(f) of the Exchange Act) that occurred during

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

financial reporting.

Other than discussed above, there were no

changes in our internal control over financial reporting (as defined in Rule 13a-15(f) and 15d-15(f) of the Exchange Act) that

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

internal control over financial reporting.

OTHER INFORMATION

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