What changed in this filing

/stocks — the workspaceLOADING

Item 4. Controls and Procedures

2021-05-14 compared with 2020-11-23 · 22 added, 22 removed, 76 unchanged (37% of the section changed)

and Procedures.

Controls and Procedures.

term disclosure controls and procedures means controls and other procedures of an issuer that are designed to ensure that information

35 unchanged sentences

in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

September 2020, we conducted an evaluation, under the supervision and with the participation of our principal executive officer

and principal financial officer, of the effectiveness of internal control over financial reporting based on the framework in Internal

March 2021, we conducted an evaluation, under the supervision and with the participation of our principal executive officer and

principal financial officer, of the effectiveness of internal control over financial reporting based on the framework in Internal

Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission.

3 unchanged sentences

Based on this evaluation, management has concluded that as of

September 30, 2020, our internal control over financial reporting was ineffective.

March 31, 2021, our internal control over financial reporting was ineffective.

have identified at least the following deficiencies, which together constitute a material weakness in our assessment of the effectiveness

of internal control over financial reporting as of September 30, 2020:

of internal control over financial reporting as of March 31, 2021:

have inadequate segregation of duties within our cash disbursement control design.

the quarter ended September 30, 2020, we internally performed all aspects of our financial reporting process including, but

not limited to, the underlying accounting records and record journal entries and internally maintained responsibility for

the preparation of the financial statements.

Due to the fact these duties were often performed by the same people, a lack

of independent review process was created over the financial reporting process that might result in a failure to detect errors

in spreadsheets, calculations, or assumptions used to compile the financial statements and related disclosures as filed with

These control deficiencies could result in a material misstatement to our interim or annual financial statements

that would not be prevented or detected.

the quarter ended March 31, 2021, we internally performed all aspects of our financial reporting process including, but not

limited to, the underlying accounting records and record journal entries and internally maintained responsibility for the

preparation of the financial statements.

Due to the fact these duties were often performed by the same people, a lack of independent

review process was created over the financial reporting process that might result in a failure to detect errors in spreadsheets,

calculations, or assumptions used to compile the financial statements and related disclosures as filed with the SEC.

control deficiencies could result in a material misstatement to our interim or annual financial statements that would not

be prevented or detected.

do not have a sufficient number of independent or qualified directors for our Board of Directors and a qualified Audit Committee.

2 unchanged sentences

a publicly traded company, we should strive to have a majority of our board of directors be independent.

the period ending September 30, 2020, Greenway internally performed all aspects of its financial reporting process, including,

but not limited to the underlying accounting records and record journal entries and responsibility for the preparation of the

financial statement due to the fact these duties were performed often times by the same people, a lack of review was created over

the financial reporting process that might result in a failure to detect errors in spreadsheets, calculations, or assumptions

used to compile the financial statements and related disclosures as filed with the SEC.

These control deficiencies could result

in a material misstatement to our interim or annual financial statements that would not be prevented or detected.

the period ending March 31, 2021, Greenway internally performed all aspects of its financial reporting process, including, but

not limited to the underlying accounting records and record journal entries and responsibility for the preparation of the financial

statement due to the fact these duties were performed often times by the same people, a lack of review was created over the financial

reporting process that might result in a failure to detect errors in spreadsheets, calculations, or assumptions used to compile

the financial statements and related disclosures as filed with the SEC.

These control deficiencies could result in a material

misstatement to our interim or annual financial statements that would not be prevented or detected.

are continuing the process of remediating our control deficiencies.

25 unchanged sentences

were no changes (including corrective actions with regard to significant deficiencies or material weaknesses) in our internal

control over financial reporting that occurred during the quarter ended September 30, 2020, that have materially affected, or

are reasonably likely to materially affect, our internal control over financial reporting.

control over financial reporting that occurred during the quarter ended March 31, 2021, 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