CONTROLS AND PROCEDURES
−Removed: of Disclosure Controls and Procedures
+Added: Controls and Procedures
maintain “disclosure controls and procedures,” as defined in Rule 13a-15(e) and Rule 15d-15(e) under the Exchange Act that
8 unchanged sentences
Based on such evaluation, our principal executive officer and principal
−Removed: accounting and financial officer has concluded that as of September 30, 2021, our disclosure controls and procedures were not effective
−Removed: as of such date as a result of material weaknesses in our internal control over financial reporting due to inadequate segregation of
−Removed: duties within account processes due to limited personnel and insufficient written policies and procedures for accounting, IT and financial
−Removed: reporting and record keeping.
−Removed: Under the direction of our principal executive officer and principal financial and accounting officer,
−Removed: we are developing a plan to remediate the material weaknesses.
+Added: accounting and financial officer has concluded that as of March 31, 2022, our disclosure controls and procedures were not effective as
+Added: of such date as a result of material weaknesses in our internal control over financial reporting due to inadequate segregation of duties
+Added: within account processes due to limited personnel and insufficient written policies and procedures for accounting, IT and financial reporting
+Added: and record keeping.
+Added: Under the direction of our principal executive officer and principal financial and accounting officer, we are developing
+Added: a plan to remediate the material weaknesses.
in Internal Control over Financial Reporting
11 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.