6 unchanged sentences
Officer and Chief Financial Officer, to allow for timely decisions regarding required disclosure.
−Removed: As of March 31, 2023, our
−Removed: management carried out an evaluation, under the supervision and with the participation of our Chief Executive Officer and Chief Financial
+Added: As of September 30, 2023,
+Added: our management carried out an evaluation, under the supervision and with the participation of our Chief Executive Officer and Chief Financial
Officer, of the effectiveness of the design and operation of our disclosure controls and procedures.
Based on the foregoing, our management
−Removed: concluded that our internal controls over financial reporting were not effective because, among other things, (i) we did not maintain
−Removed: a sufficient complement of personnel with an appropriate degree of technical knowledge commensurate with the Company’s accounting
−Removed: and reporting requirements and complex transactions, (ii) we lack effective communication procedures in our controlled subsidiaries, and
−Removed: (iii) our controls related to the financial statements closing process were not adequately designed or appropriately implemented to identify
−Removed: material misstatements in our financial reporting on a timely basis.
−Removed: Management has evaluated remediation plans to address these deficiencies
−Removed: and is implementing changes to address the material weakness identified, including hiring additional accountants and consultants and implementing
−Removed: controls and procedures over the financial reporting process.
+Added: concluded that our internal controls over financial reporting were not effective because, among other things, (i) we lack effective communication
+Added: and reconciliation procedures in our controlled subsidiaries, and (ii) our controls related to the financial statements closing process
+Added: were not adequately designed or appropriately implemented to identify material misstatements in our financial reporting on a timely basis.
+Added: Management has evaluated remediation plans to address these deficiencies and is implementing changes to address the material weakness
+Added: identified, including hiring additional accountants and consultants and implementing controls and procedures over the financial reporting
Changes in Internal Controls
There have been no changes
−Removed: in our internal controls over financial reporting that occurred during the quarter ended March 31, 2023 that have materially affected,
+Added: in our internal controls over financial reporting that occurred during the quarter ended September 30, 2023 that have materially affected,
or are reasonably likely to materially affect, our internal controls over financial reporting.
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.