3 unchanged sentences
Our disclosure controls and procedures are intended to ensure that information required to be disclosed by the Company in the reports it files or submits under the Exchange Act is (1) recorded, processed, summarized and reported, within the time periods specified in the Securities and Exchange Commission’s rules and forms and (2) accumulated and communicated to our management, including our CEO and CFO, as appropriate to allow timely decisions regarding required disclosure.
−Removed: Based on this review, our CEO and CFO have concluded that the disclosure controls and procedures were effective as of March 31, 2020.
+Added: Based on this review, our CEO and CFO have concluded that the disclosure controls and procedures were effective as of September 30, 2020.
Because of its inherent limitations, internal control over financial reporting may not prevent or detect every misstatement.
1 unchanged sentence
Changes in Internal Control Over Financial Reporting
−Removed: There were no changes in our internal controls over financial reporting that occurred during the three months ended March 31, 2020 that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
+Added: There were no changes in our internal controls over financial reporting that occurred during the three months ended September 30, 2020 that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
PART II - OTHER INFORMATION
+Added: Legal Proceedings
+Added: The information called for by this item is incorporated herein by reference to Note 17, Commitments and Contingencies , in the Notes to the Consolidated Financial Statements included in Part I, Item 1 of this Form 10-Q.
+Added: There have been no material changes from the discussion of the material factors that make an investment in the Company speculative or risky contained in the section entitled "Risk Factors" in the Company's Annual Report on Form 10-K for the fiscal year ended June 30, 2020, filed with the SEC on August 25, 2020.
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.