4 unchanged sentences
Our disclosure controls and procedures are designed to provide reasonable assurance that such information is accumulated and communicated to our management.
−Removed: Our management (with the participation of our Chief Executive Officer and Chief Financial Officer) has conducted an evaluation of the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act).
+Added: Our management (with the participation of our Chief Executive Officer and Chief Financial Officer) has conducted an evaluation of the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) of the Exchange Act).
Based on such evaluation, our Chief Executive Officer and our Chief Financial Officer have concluded that our disclosure controls and procedures were effective at the reasonable assurance level as of the end of the period covered by this report.
(b) Changes in Internal Control over Financial Reporting
−Removed: There was no change in our internal control over financial reporting or in other factors that occurred during the first quarter of fiscal 2023, that has materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting.
+Added: During the second quarter of fiscal 2023, except for the Merger with Avast discussed below, there were no changes in our internal controls over financial reporting or in other factors, that have materially affected, or are reasonably likely to materially affect, our internal controls over financial reporting.
+Added: On September 12, 2022, we completed the Merger with Avast and are currently integrating Avast into our operations and internal control processes.
+Added: Pursuant to the Securities and Exchange Commission's guidance that an assessment of a recently acquired business may be omitted from the scope of the evaluation for a period up to one year following the Merger, the scope of our assessment of our internal controls over financial reporting is ongoing.
+Added: We are currently assessing the control environment related to our Merger with Avast and have designed and implemented new controls as needed.
(c) Limitations on Effectiveness of Controls
7 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.