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Changes in Internal Control over Financial Reporting
−Removed: During the second quarter of 2023, we completed the implementation of the inventory module within our enterprise resource planning software, Microsoft Dynamics D365 (“Dynamics”), as part of our plan to upgrade our systems and processes as we prepared for the commercial launch of VYJUVEK.
−Removed: We expect the implementation of this additional module to strengthen our internal controls by automating a number of accounting and reporting controls supporting our manufacturing, inventory and commercial processes.
+Added: During the three months ended September 30, 2023, in conjunction with the first sales of VYJUVEK, we implemented new procedures and controls related to the accounting and disclosures for revenue recognition, accounts receivable, and cost of goods sold.
Management will continue to evaluate and monitor our internal controls as processes and procedures in each of the affected areas evolve.
−Removed: Other than discussed above, no change in our internal control over financial reporting occurred during the quarter ended June 30, 2023 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
+Added: Other than discussed above, no change in our internal control over financial reporting occurred during the three months ended September 30, 2023 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
OTHER INFORMATION
2 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.