3 unchanged sentences
controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed
−Removed: by an issuer in the reports that it files or submits under the Exchange Act of 1934 (the “Exchange Act”) is accumulated and
−Removed: communicated to the issuer’s management, including its principal executive and principal financial officers, or persons performing
+Added: by an issuer in the reports that it files or submits under the Exchange Act of 1934 (the “Exchange Act”) is accumulated and
+Added: communicated to the issuer’s management, including its principal executive and principal financial officers, or persons performing
similar functions, as appropriate to allow timely decisions regarding required disclosure.
2 unchanged sentences
any design will succeed in achieving its stated goals under all potential future conditions, regardless of how remote.
−Removed: the supervision and with the participation of the Company’s senior management, consisting of the Company’s principal executive
−Removed: and financial officer and the Company’s principal accounting officer, the Company conducted an evaluation of the effectiveness
+Added: the supervision and with the participation of the Company’s senior management, consisting of the Company’s principal executive
+Added: and financial officer and the Company’s principal accounting officer, the Company conducted an evaluation of the effectiveness
of the design and operation of its disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange
−Removed: Act as of the end of the period covered by this report (the “Evaluation Date”).
−Removed: Based on this evaluation, the Company’s
−Removed: principal executive and financial officer concluded, as of the Evaluation Date, that the Company’s disclosure controls and procedures
+Added: Act as of the end of the period covered by this report (the “Evaluation Date”).
+Added: Based on this evaluation, the Company’s
+Added: principal executive and financial officer concluded, as of the Evaluation Date, that the Company’s disclosure controls and procedures
were effective.
+Added: Management’s
Annual Report on Internal Control over Financial Reporting
−Removed: management of EQUATOR Beverage Company (formerly MOJO Organics, Inc.) is responsible for establishing and maintaining an
−Removed: adequate system of internal control over financial reporting (as defined in Rule 13a-15(f)) under the Exchange Act.
−Removed: Our internal control
−Removed: over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the
−Removed: preparation of financial statements for external purposes of accounting principles generally accepted in the United States.
−Removed: its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.
+Added: management of EQUATOR Beverage Company is responsible for establishing and maintaining an adequate system of internal control over financial
+Added: reporting (as defined in Rule 13a-15(f)) under the Exchange Act.
+Added: Our internal control over financial reporting is a process designed
+Added: to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external
+Added: purposes of accounting principles generally accepted in the United States.
+Added: Because of its inherent limitations, internal control over
+Added: financial reporting may not prevent or detect misstatements.
even those systems determined to be effective can provide only reasonable assurance of achieving their control objectives.
8 unchanged sentences
in Internal Control over Financial Reporting
−Removed: was no change in our internal controls over financial reporting during the quarter ended June 30, 2022 that have materially affected,
+Added: was no change in our internal controls over financial reporting during the quarter ended September 30, 2022 that have materially affected,
or are reasonably likely to materially affect, our internal controls over financial reporting.
−Removed: II – OTHER INFORMATION
+Added: OTHER 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.