2 unchanged sentences
Our principal executive officer and principal financial officer have concluded, based on their evaluation of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the "Exchange Act")), as of the end of the period covered by this Report, that our disclosure controls and procedures are effective to ensure that the information we are required to disclose in the reports that we file or submit under the Exchange Act is accumulated and communicated to our management, including our principal executive officer and principal financial officer, as appropriate, to allow timely decisions regarding required disclosure and that such information is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the SEC.
−Removed: There was no change in our internal control over financial reporting during the quarter ended September 30, 2021 that has materially affected or is reasonably likely to materially affect our internal control over financial reporting.
+Added: Changes in Internal Control Over Financial Reporting
+Added: On January 6, 2022, we completed our acquisition of Smiths Medical and we continue to integrate the acquired operations.
+Added: As the acquisition occurred in the first quarter of 2022, the scope of our evaluation of the effectiveness of internal control over financial reporting does not include Smiths Medical.
+Added: This exclusion is in accordance with the SEC's general guidance that an assessment of a recently acquired business may be omitted from our scope for a period not to exceed one year from the date of the acquisition.
+Added: There was no change in our internal control over financial reporting during the quarter ended March 31, 2022 that has materially affected or is reasonably likely to materially affect our internal control over financial reporting, except as mentioned above.
PART II - OTHER INFORMATION
4 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.