1 unchanged sentence
(a) Disclosure controls and procedures
−Removed: During the first three months of Fiscal 2008, our management, including the principal executive
−Removed: officer and principal financial officer, evaluated our disclosure controls and procedures (as
−Removed: defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the
−Removed: Exchange Act)) related to the recording, processing, summarization and reporting of information
−Removed: in our reports that we file with the Securities and Exchange Commission.
−Removed: These disclosure controls
−Removed: and procedures have been designed to ensure that material information relating to us, including our
−Removed: subsidiaries, is made known to our management, including these officers, by other of our employees,
−Removed: and that this information is recorded, processed, summarized, evaluated and reported, as
−Removed: applicable, within the time periods specified in the Securities and Exchange Commissions rules and
+Added: The Company maintains disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d — 15(e) under the Exchange Act) that are designed to ensure that information required to be disclosed in its Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to management, including the Company’s Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.
Due to the inherent limitations of control systems, not all misstatements may be detected.
−Removed: These inherent limitations include the realities that judgments in decision-making can be faulty
−Removed: and that breakdowns can occur because of simple error or mistake.
−Removed: Additionally, controls can be
−Removed: circumvented by the individual acts of some persons, by collusion of two or more people, or by
−Removed: management override of the control.
−Removed: Our controls and procedures can only provide reasonable, not
−Removed: absolute, assurance that the above objectives have been met.
−Removed: Based on their evaluation as of June 30, 2008, our principal executive officer and principal
−Removed: financial officer have concluded that our disclosure controls and procedures (as defined in Rules
−Removed: 13a-15(e) and 15d-15(e) under the Exchange Act) are effective to reasonably ensure that the
−Removed: information required to be disclosed by us in the reports that we file or submit under the Exchange
−Removed: Act is recorded, processed, summarized and reported within the time periods specified in Securities
−Removed: and Exchange Commission rules and forms and that information required to be disclosed by us in the
−Removed: reports we file or submit under the Exchange Act is accumulated and communicated to our management,
−Removed: including our principal executive and principal financial officer, or persons performing similar
−Removed: functions, as appropriate to allow timely decisions regarding disclosure.
+Added: These inherent limitations include the realities that judgments in decision-making can be faulty and that breakdowns can occur because of a simple error or mistake.
+Added: Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of the control.
+Added: Our controls and procedures can only provide reasonable, not absolute, assurance that the above objectives have been met.
+Added: The Company’s management, with the participation of our Chief Executive Officer and Chief Financial Officer, concluded that disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act), as of December 31, 2023, are effective to provide reasonable assurance that information required to be disclosed in the reports that the Company files or submits under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms and that such information is accumulated and communicated to management, including the Company’s principal executive officer and principal financial officer, as appropriate, to allow timely decisions regarding required disclosure.
(b) Changes in Internal Controls Over Financial Reporting
−Removed: There have been no changes in our internal control over financial reporting that occurred during
−Removed: our fiscal quarter ended June 30, 2008 that have materially
−Removed: affected, or are reasonably likely to materially affect, our internal control over financial
+Added: There have been no changes in the Company’s internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) that occurred during the fiscal quarter ended December 31, 2023 that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.
PART II — OTHER INFORMATION
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.