3 unchanged sentences
design and operation of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange
−Removed: Act of 1934, as amended, or the Exchange Act, as of June 30, 2021, to ensure that information required to be disclosed by us in
+Added: Act of 1934, as amended, or the Exchange Act, as of September 30, 2020, to ensure that information required to be disclosed by us in
the reports filed or submitted by us under the Exchange Act is recorded, processed, summarized and reported, within the time periods
4 unchanged sentences
Based on that evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that
−Removed: as of June 30, 2021, our disclosure controls and procedures were not effective at the reasonable assurance level due to the material
+Added: as of September 30, 2021, our disclosure controls and procedures were not effective at the reasonable assurance level due to the material
weaknesses identified and described below.
18 unchanged sentences
Management identified the following three material weaknesses that have caused management to conclude that, as of
−Removed: June 30, 2021, our disclosure controls and procedures, and our internal control over financial reporting, were not effective at the reasonable
−Removed: assurance level:
+Added: September 30, 2021, our disclosure controls and procedures, and our internal control over financial reporting, were not effective at
+Added: the reasonable assurance level:
do not have written documentation of our internal control policies and procedures.
Written documentation of key internal controls
−Removed: over financial reporting is a requirement of Section 404 of the Sarbanes-Oxley Act as of the period ending June 30, 2021.
+Added: over financial reporting is a requirement of Section 404 of the Sarbanes-Oxley Act as of the period ending September 30, 2021.
evaluated the impact of our failure to have written documentation of our internal controls and procedures on our assessment of our
24 unchanged sentences
to assist us in remedying this material weakness once resources become available.
−Removed: intend to remedy our material weakness with regard to insufficient segregation of duties by hiring additional employees in order to segregate
−Removed: duties in a manner that establishes effective internal controls once resources become available.
+Added: intend to remedy our material weakness regarding insufficient segregation of duties by hiring additional employees to segregate duties
+Added: in a manner that establishes effective internal controls once resources become available.
in Internal Control over Financial Reporting
change in our system of internal control over financial reporting occurred during the period covered by this report, the period ended
−Removed: June 30, 2021, that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
+Added: September 30, 2021, that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
II – OTHER INFORMATION
5 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.