9 unchanged sentences
Based on this evaluation, our CEO and CFO have concluded
−Removed: that our disclosure controls and procedures were ineffective as of September 30, 2022.
−Removed: Our management
−Removed: identified the following material weaknesses in our internal control over financial reporting, which are indicative of many small companies
−Removed: with small staff:
−Removed: (i) inadequate segregation of duties and effective risk assessment;
−Removed: and (ii) insufficient written policies and procedures
−Removed: for accounting and financial reporting with respect to the requirements and application of both US GAAP and SEC guidelines.
+Added: that our disclosure controls and procedures were ineffective as of March 31, 2023.
+Added: Our management identified the following material weaknesses
+Added: in our internal control over financial reporting, which are indicative of many small companies with small staff:
+Added: (i) inadequate segregation
+Added: of duties and effective risk assessment;
+Added: and (ii) insufficient written policies and procedures for accounting and financial reporting
+Added: with respect to the requirements and application of both US GAAP and SEC guidelines.
We believe that our financial statements presented
18 unchanged sentences
Changes in Internal Control over
−Removed: Financial Reporting - There were no changes in our internal control over financial reporting during the nine-month period
−Removed: ended September 30, 2022, which were identified in conjunction with management’s evaluation required by paragraph (d) of Rules 13a-15
+Added: Financial Reporting - There were no changes in our internal control over financial reporting during the three-month period
+Added: ended March 31, 2023, which were identified in conjunction with management’s evaluation required by paragraph (d) of Rules 13a-15
and 15d-15 under the Exchange Act, that have materially affected, or are reasonably likely to materially affect, our internal control
3 unchanged sentences
We are not a party to any material pending legal proceeding.
−Removed: aware of any pending legal proceeding to which any of our officers, directors, or any beneficial holders of 5% or more of our voting securities
−Removed: are adverse to us or have a material interest adverse to us.
+Added: aware of any pending legal proceeding to which any of our officers, directors, or any beneficial holders of 5% or more of our voting
+Added: securities are adverse to us or have a material interest adverse to us.
See Risk Factors contained in our Form 10-K filed with the SEC on April
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.