2 unchanged sentences
We carried out an evaluation, under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, of the effectiveness of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)).
−Removed: Based upon that evaluation, our principal executive officer and principal financial officer concluded that, as of December 31, 2020, the period covered in this report, our disclosure controls and procedures were not effective to ensure that information required to be disclosed in reports filed under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the required time periods and is accumulated and communicated to our management, including our principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure.
+Added: Based upon that evaluation, our principal executive officer and principal financial officer concluded that, as of March 31, 2021 , the period covered in this report, our disclosure controls and procedures were not effective to ensure that information required to be disclosed in reports filed under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the required time periods and is accumulated and communicated to our management, including our principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure.
Changes in Internal Control Over Financial Reporting .
−Removed: There were no changes in the Company’s internal control over financial reporting during the quarter ended December 31, 2020 that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.
+Added: There were no changes in the Company’s internal control over financial reporting during the quarter ended March 31, 2021 that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.
Management’s Report on Internal Control Over Financial Reporting .
7 unchanged sentences
Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, have been detected.
−Removed: Our management assessed the effectiveness of our internal control over financial reporting as of December 31, 2020 .
+Added: Our management assessed the effectiveness of our internal control over financial reporting as of March 31, 2021 .
In making this assessment, we used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) of 2013 regarding Internal Control – Integrated Framework.
−Removed: Based on our assessment using those criteria, our management concluded that our internal controls over financial reporting were ineffective as of December 31, 2020 .
+Added: Based on our assessment using those criteria, our management concluded that our internal controls over financial reporting were ineffective as of March 31, 2021 .
Management noted the following deficiencies that management believes to be material weaknesses:
3 unchanged sentences
Due to limited resources documentation of the control structure has not been accomplished for all subsidiaries.
−Removed: In response to the above identified weaknesses in our internal control over financial reporting, we plan to work on documenting in writing our internal control policies and procedures and develop an internal testing plan to document our evaluation of
−Removed: effectiveness of the internal controls .
+Added: In response to the above identified weaknesses in our internal control over financial reporting, we plan to work on documenting in writing our internal control policies and procedures and develop an internal testing plan to document our evaluation of effectiveness of the internal controls.
We expect to conclude these remediation initiatives during the fiscal year ended September 30, 2021.
5 unchanged sentences
Management’s report was not subject to attestation by our registered public accounting firm pursuant to temporary rules of the Securities and Exchange Commission that permit us to provide only management’s report in this quarterly report .
−Removed: PART II – OTHER INFORMATION
+Added: PART II – OTHE R INFORMATION
Legal Proceedings
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.