11 unchanged sentences
Based on this evaluation, our Chief Executive Officer and Chief Financial Officer
−Removed: concluded that, as of September 30, 2022, our disclosure controls and procedures were not effective due to a material weakness in our
−Removed: internal control over financial reporting.
−Removed: Specifically, we currently lack sufficient accounting personnel with the appropriate level
−Removed: of knowledge, experience and training in U.S.
+Added: concluded that, as of March 31, 2023, our disclosure controls and procedures were not effective due to a material weakness in our internal
+Added: control over financial reporting.
+Added: Specifically, we currently lack sufficient accounting personnel with the appropriate level of knowledge,
+Added: experience and training in U.S.
GAAP and SEC reporting requirements.
6 unchanged sentences
ensure that our financial statements are prepared in accordance with U.S.
−Removed: We believe the measures described above will remediate
−Removed: the material weakness from the quarter identified above.
−Removed: As we continue to evaluate and work to improve our internal control over financial
−Removed: reporting, we may determine that additional measures.
+Added: We will engage an internal control consultant to improve
+Added: our internal control procedures on loans to third parties, related party transactions management and assessment for impairment.
+Added: also planning to arrange additional training of internal control for our employees and management on disclosure controls and procedures.
+Added: We believe the measures described above will remediate the material weakness from the quarter identified above.
+Added: As we continue to evaluate
+Added: and work to improve our internal control over financial reporting, we may determine that additional measures.
Changes to Internal Control over Financial
5 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.