What changed in this filing

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Item 4. Controls and Procedures

2024-05-20 compared with 2023-11-14 · 16 added, 9 removed, 37 unchanged (40% of the section changed)

1 unchanged sentence

of Disclosure Controls and Procedures

the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, we conducted

an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rules 13a-15(e)

and 15d-15(e) under the Exchange Act).

Based on this evaluation, our Chief Executive Officer and Chief Financial Officer, as of December

31, 2022, concluded that our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act)

are not effective to ensure that information required to be disclosed by us in reports that we file or submit under the Exchange Act

was recorded, processed, summarized, and reported within the time periods specified in SEC rules and forms, and that such information

is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate,

to allow timely decisions regarding required disclosure.

the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, we

conducted an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in

Rules 13a-15(e) and 15d-15(e) under the Exchange Act).

There is inadequate knowledge of technical accounting and SEC reporting

process in the Company.

The Company is filing financial statements with the Securities Exchange Commission (SEC) under accounting

principles generally accepted in the United States of America (“US GAAP”).

The Company needs enough accounting personnel

to perform all accounting functions and that have appropriate experience in financial reporting under US GAAP.

Based on this

evaluation, our Chief Executive Officer and Chief Financial Officer, as of December 31, 2023, concluded that our disclosure controls

and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) are not effective to ensure that information

required to be disclosed by us in reports that we file or submit under the Exchange Act was recorded, processed, summarized, and

reported within the time periods specified in SEC rules and forms, and that such information is accumulated and communicated to our

management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding

required disclosure.

in Internal Control over Financial Reporting

34 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.

What changed 10-Q

Item 4. Controls and Procedures