What changed in this filing

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Item 9A. Controls and Procedures

2024-12-17 compared with 2023-12-15 · 128 added, 137 removed, 124 unchanged (68% of the section changed)

15 unchanged sentences

Based on this evaluation, our Chief Executive

Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective at the reasonable assurance

level as of September 30, 2023.

Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective at the reasonable assurance level

as of September 30, 2024.

Management’s Annual Report on Internal

16 unchanged sentences

and all fraud.

A control system, no matter how well designed and operated, can provide only reasonable, not absolute, assurance that

the control system’s objectives will be met.

A control system, no matter how well designed and operated, can provide only reasonable, not absolute, assurance that the

control system’s objectives will be met.

The design of a control system must reflect the fact that there are resource constraints,

and the benefits of controls must be considered relative to their costs.

Further, because of the inherent limitations in all control

systems, no evaluation of controls can provide absolute assurance that misstatements due to error or fraud will not occur or that all

control issues and instances of fraud, if any, have been detected.

The design of any system of controls is based in part on certain assumptions

about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under

all potential future conditions.

Further, because of the inherent limitations in all control systems,

no evaluation of controls can provide absolute assurance that misstatements due to error or fraud will not occur or that all control issues

and instances of fraud, if any, have been detected.

The design of any system of controls is based in part on certain assumptions about

the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential

future conditions.

Management, with the participation of the Chief

6 unchanged sentences

Medical Technologies Corporation

Exemption from Attestation Report of Independent Registered Public

Accounting Firm

Exemption from Attestation Report of Independent

Registered Public Accounting Firm

This Report does not include an attestation report

1 unchanged sentence

Management’s report was

not subject to attestation by our independent registered public accounting firm pursuant to the rules of the SEC that permit us

to provide only Management’s report because we are a non-accelerated filer.

not subject to attestation by our independent registered public accounting firm pursuant to the rules of the SEC that permit us to provide

only Management’s report because we are a non-accelerated filer.

Changes in Internal Control Over Financial

3 unchanged sentences

OTHER INFORMATION

DISCLOSURE REGARDING FOREIGN JURISDICTIONS

THAT PREVENT INSPECTIONS

During the fiscal year 2024, none of our other

directors or executive officers (as defined in Rule 16a-1(f) under the Exchange Act) adopted or terminated any contract,

instruction or written plan for the purchase or sale of our securities that was intended to satisfy the affirmative defense conditions

of Rule 10b5-1(c) under the Exchange Act or any “non-Rule 10b5-1 trading arrangement” as defined in Item 408(c) of Regulation

DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT

Not applicable.

Medical Technologies Corporation

DIRECTORS, EXECUTIVE OFFICERS AND

CORPORATE GOVERNANCE

DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

The information required by Item 10 is hereby

incorporated by reference to the sections of the 2025 Proxy Statement under the captions “Executive Compensation”, “Proposal

1 – Election of Class I Director,” and “Executive Officers,” and “Board and Committee Information.”

1 - Election of Class II Director,” and “Executive Officers,” and “Board and Committee Information.”

EXECUTIVE COMPENSATION

The information required by Item 11 is hereby

incorporated by reference to the sections of the 2024 Proxy Statement under the captions “Executive Compensation” (excluding

the information under the subheading “Pay versus Performance”) and “Proposal No.

1 – Election of Class I Director

– Non-Employee Director Compensation.”

SECURITY OWNERSHIP OF CERTAIN BENEFICIAL

OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

incorporated by reference to the sections of the 2025 Proxy Statement under the captions “Executive Compensation” and “Proposal

1 - Election of Class II Director - Non-Employee Director Compensation – 2024 Compensation.”

SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

AND RELATED STOCKHOLDER MATTERS

The information required by Item 12 is hereby

incorporated by reference to the sections of the 2025 Proxy Statement under the captions “Security Ownership of Certain Beneficial

Owners and Management” and “Executive Compensation – Securities Authorized for Issuance under Equity Compensation Plan.”

CERTAIN RELATIONSHIPS AND RELATED

TRANSACTIONS, AND DIRECTOR INDEPENDENCE

Owners and Management” and “Executive Compensation - Securities Authorized for Issuance under Equity Compensation Plans.”

CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR

The information required by Item 13 is hereby

4 unchanged sentences

incorporated by reference to the sections of the 2025 Proxy Statement under the caption “Proposal No.

2 – Ratification of

Independent Registered Public Accounting Firm.”

2 - Ratification of Independent

Registered Public Accounting Firm.”

Medical Technologies Corporation

EXHIBITS AND FINANCIAL STATEMENT

The following documents are filed as part of this Annual Report:

EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

(a) The following documents are filed as part of this Annual

(1) Financial Statements:

The financial statements filed as part of this

Annual Report are listed in Part II, Item 8.

The financial statements filed as part

of this Annual Report are listed in Part II, Item 8.

(2) Financial Statement Schedules:

1 unchanged sentence

provided because the information called for is not required or is shown either in the financial statements or notes thereto.

The exhibits incorporated by reference or filed as part of

this Annual Report are listed in the Index to Exhibits below.

Agreement and Plan of Merger and Reorganization by

and among NeuroOne Medical Technologies Corporation, OSOK Acquisition Company and NeuroOne, Inc.

dated as of July 20, 2017 (incorporated

by reference to Exhibit 2.1 on the Registrant’s Current Report on Form 8-K filed on July 20, 2017)

Plan of Conversion of NeuroOne Medical Technologies

Corporation dated June 20, 2017 (incorporated by reference to Exhibit 2.1 on the Registrant’s Current Report on Form 8-K filed

on June 29, 2017)

Certificate of Incorporation of NeuroOne Medical Technologies

Corporation (incorporated by reference to Exhibit 3.4 on the Registrant’s Current Report on Form 8-K filed on June, 29, 2017)

Certificate of Amendment to Amended and Restated Certificate

of Incorporation of NeuroOne Medical Technologies Corporation (incorporated by reference to Exhibit 3.1 on the Registrant’s

Current Report on Form 8-K filed on March 31, 2021)

Bylaws of NeuroOne Medical Technologies Corporation

(incorporated by reference to Exhibit 3.5 on the Registrant’s Current Report on Form 8-K filed on June 29, 2017)

Form of Common Stock Certificate (incorporated by reference

to Exhibit 4.1 on the Registrant’s Current Report on Form 8-K filed on July 20, 2017)

Description of Securities (incorporated by reference

to Exhibit 4.2 on the Registrant’s Annual Report on Form 10-K filed on December 20, 2019)

Amended and Restated Exclusive Start-up Company License

Agreement effective January 21, 2020 by and between NeuroOne Medical Technologies Corporation and Wisconsin Alumni Research Foundation

(incorporated by reference to Exhibit 10.1 on the Registrant’s Current Report on Form 8-K filed on January 24, 2020)

Medical Technologies Corporation

Mayo Foundation for Medical Education

and Research Amended and Restated License and Development Agreement by and between Mayo Foundation for Medical Education and Research,

and NeuroOne LLC dated as of May 25, 2017 (incorporated by reference to Exhibit 10.3 on the Registrant’s Current Report on Form

8-K filed on July 20, 2017)

2016 Equity Incentive Plan of NeuroOne, Inc.

(incorporated

by reference to Exhibit 10.11 on the Registrant’s Current Report on Form 8-K filed on July 20, 2017)

Form of Stock Option Award Agreement pursuant to 2016

(3) Exhibits:

The exhibits incorporated by reference or filed

as part of this Annual Report are listed in the Index to Exhibits below.

Certificate of Incorporation of NeuroOne Medical Technologies Corporation (incorporated by reference to Exhibit 3.4 on the Registrant’s Current Report on Form 8-K filed on June, 29, 2017)

Certificate of Amendment to Amended and Restated Certificate of Incorporation of NeuroOne Medical Technologies Corporation (incorporated by reference to Exhibit 3.1 on the Registrant’s Current Report on Form 8-K filed on March 31, 2021)

Amended and Restated Bylaws of NeuroOne Medical Technologies Corporation (incorporated by reference to Exhibit 3.1 on the Registrant’s Current Report on Form 8-K filed on June 21, 2024

Form of Common Stock Certificate (incorporated by reference to Exhibit 4.1 on the Registrant’s Current Report on Form 8-K filed on July 20, 2017)

Description of Securities (incorporated by reference to Exhibit 4.2 on the Registrant’s Annual Report on Form 10-K filed on December 20, 2019)

Amended and Restated Exclusive Start-up Company License Agreement effective January 21, 2020 by and between NeuroOne Medical Technologies Corporation and Wisconsin Alumni Research Foundation (incorporated by reference to Exhibit 10.1 on the Registrant’s Current Report on Form 8-K filed on January 24, 2020)

Mayo Foundation for Medical Education and Research Amended and Restated License and Development Agreement by and between Mayo Foundation for Medical Education and Research, and NeuroOne LLC dated as of May 25, 2017 (incorporated by reference to Exhibit 10.3 on the Registrant’s Current Report on Form 8-K filed on July 20, 2017)

2016 Equity Incentive Plan of NeuroOne, Inc.

(incorporated by reference to Exhibit 10.12 on the Registrant’s Current Report on Form

8-K filed on July 20, 2017)

2017 Equity Incentive Plan of the Company (incorporated

by reference to Appendix G to Schedule 14C filed on April 20, 2017)

NeuroOne Medical Technologies Corporation 2017 Equity

Incentive Plan Option Agreement (incorporated by reference to Exhibit 10.15 on the Registrant’s Current Report on Form 8-K filed

on July 20, 2017)

(incorporated by reference to Exhibit 10.11 on the Registrant’s Current Report on Form 8-K filed on July 20, 2017)

Form of Stock Option Award Agreement pursuant to 2016 Equity Incentive Plan of NeuroOne, Inc.

(incorporated by reference to Exhibit 10.12 on the Registrant’s Current Report on Form 8-K filed on July 20, 2017)

2017 Equity Incentive Plan

of the Company (incorporated by reference to Appendix G to Schedule 14C filed on April 20, 2017)

Medical Technologies Corporation

NeuroOne Medical Technologies Corporation 2017 Equity Incentive Plan Option Agreement (incorporated by reference to Exhibit 10.15 on the Registrant’s Current Report on Form 8-K filed on July 20, 2017)

NeuroOne Medical Technologies Corporation 2017 Equity Incentive Plan Restricted Stock Unit Agreement (incorporated by reference to Exhibit 10.16 on the Registrant’s Current Report on Form 8-K filed on July 20, 2017)

NeuroOne Medical Technologies Corporation 2021 Inducement

Plan (incorporated by reference to Exhibit 10.1 on the Registrant’s Current Report on Form 8-K filed on October 4, 2021)

NeuroOne Medical Technologies Corporation 2021 Inducement

Plan Form of Option Grant Agreement (incorporated by reference to Exhibit 10.2 on the Registrant’s Current Report on Form 8-K filed

on October 4, 2021)

NeuroOne Medical Technologies Corporation 2021 Inducement Plan (incorporated by reference to Exhibit 10.1 on the Registrant’s Current Report on Form 8-K filed on October 4, 2021)

First Amendment to NeuroOne Medical Technologies Corporation 2021 Inducement Plan (incorporated by reference to Exhibit 10.2 on the Registrant’s Current Report on Form 8-K filed on November 14, 2023)

NeuroOne Medical Technologies Corporation 2021 Inducement Plan Form of Option Grant Agreement (incorporated by reference to Exhibit 10.2 on the Registrant’s Current Report on Form 8-K filed on October 4, 2021)

Offer Letter to Mark Christianson from NeuroOne, Inc.

dated December 1, 2016 (incorporated by reference to Exhibit 10.18 on the Registrant’s Current Report on Form 8-K filed on July 20, 2017)

Form of Indemnification Agreement with the Company’s

Officers and Directors (incorporated by reference to Exhibit E to Appendix B to Schedule 14C filed on April 20, 2017)

Employment Agreement by and between NeuroOne Medical

Technologies Corporation and David A.

Rosa dated August 4, 2017 (incorporated by reference to Exhibit 10.1 on the Registrant’s

Current Report on Form 8-K filed on August 7, 2017)

Non-Employee Director Compensation Policy (incorporated

by reference to Exhibit 10.40 on the Registrant’s Annual Report on Form 10-K filed April 16, 2018)

Form of Warrant (incorporated by reference to Exhibit

4.1 on the Registrant’s Current Report on Form 8-K filed July 13, 2018)

Form of Registration Rights Agreement (incorporated

by reference to Exhibit 10.2 on the Registrant’s Current Report on Form 8-K filed July 13, 2018)

Employee Proprietary Information, Inventions, Assignment

and Non-Competition Agreement.

(incorporated by reference to Exhibit 10.52 on the Registrant’s Annual Report on Form 10-KT filed

on December 12, 2018)

Medical Technologies Corporation

of Warrant (incorporated by reference to Exhibit 4.1 on the Registrant’s Current Report on Form 8-K filed on January 4, 2019)

Form of Indemnification

Agreement with the Company’s Officers and Directors (incorporated by reference to Exhibit E to Appendix B to Schedule 14C filed

on April 20, 2017)

Employment Agreement by and between NeuroOne Medical Technologies Corporation and David A.

Rosa dated August 4, 2017 (incorporated by reference to Exhibit 10.1 on the Registrant’s Current Report on Form 8-K filed on August 7, 2017)

First Amendment to Employment Agreement between NeuroOne Medical Technologies Corporation and David A.

Rosa dated September 9, 2024 (incorporated by reference to Exhibit 10.1 on the Registrant’s Current Report on Form 8-K filed on September 13, 2024)

Non-Employee Director Compensation Policy

Employee Proprietary Information, Inventions, Assignment and Non-Competition Agreement.

(incorporated by reference to Exhibit 10.52 on the Registrant’s Annual Report on Form 10-KT filed on December 12, 2018)

Form of Registration Rights Agreement (incorporated by reference to Exhibit 10.2 on the Registrant’s Current Report on Form 8-K filed on January 4, 2019)

Offer Letter between Steve Mertens and NeuroOne Medical Technologies Corporation, effective April 1, 2019 (incorporated by reference to Exhibit 10.2 on the Registrant’s Quarterly Report on Form 10-Q filed on May 10, 2019)

Form of Conversion Warrant (incorporated by reference to Exhibit 4.2 on the Registrant’s Current Report on Form 8-K filed on March 6, 2019)

Form of Paulson Placement Agent Warrant (incorporated by reference to Exhibit 4.2 on the Registrant’s Current Report on Form 8-K filed on July 5, 2019)

Form of HRA Placement Agent Warrant (incorporated by reference to Exhibit 4.3 on the Registrant’s Current Report on Form 8-K filed on July 5, 2019)

First Amendment to Offer Letter between the Company and Steve Mertens, dated as of September 9, 2024 (incorporated by reference to Exhibit 10.4 on the Registrant’s Current Report on Form 8-K filed on September 13, 2024)

Lease Agreement dated October 7, 2019, by and among NeuroOne Medical Technologies Corporation and Biynah Cleveland, LLC, BIP Cleveland, LLC, and Edenvale Investors (incorporated by reference to Exhibit 10.1 on the Registrant’s Current Report on Form 8-K filed on October 11, 2019)

1 unchanged sentence

Form of Broker Warrant (incorporated by reference to Exhibit 4.1 on the Registrant’s Current Report on Form 8-K filed on January 24, 2020)

Form of Warrant (incorporated by reference to Exhibit 4.2 on the Registrant’s Current Report on Form 8-K filed on May 1, 2020)

Exclusive Development and Distribution Agreement dated as of July 20, 2020 by and between the Company and Zimmer, Inc.

(incorporated by reference to Exhibit 10.1 on the Registrant’s Current Report on Form 8-K filed on July 22, 2020)

Amendment to Exclusive Development and Distribution Agreement by and between the Company and Zimmer, Inc.

dated January 6, 2021 (incorporated by reference to Exhibit 10.39 on the Registrant’s Annual Report on Form 10-K filed on December 15, 2021)

Second Amendment to Exclusive Development and Distribution Agreement by and between the Company and Zimmer, Inc.

dated June 28, 2022 (incorporated by reference to Exhibit 10.1 on the Registrant’s Quarterly Report on Form 10-Q filed on August 11, 2022)

Third Amendment to Exclusive Development and Distribution Agreement by and between the Company and Zimmer, Inc.

dated August 2, 2022 (incorporated by reference to Exhibit 10.2 on the Registrant’s Quarterly Report on Form 10-Q filed on August 11, 2022)

Employment Offer Letter, dated as of January 1, 2021, by and between Ron McClurg and the Company (incorporated by reference to Exhibit 10.1 on the Registrant’s Current Report on Form 8-K filed on January 7, 2021)

Form of Warrant (incorporated by reference to Exhibit 4.1 on the Registrant’s Current Report on Form 8-K filed on January 15, 2021)

Medical Technologies Corporation

Form of Common Stock and Warrant Purchase Agreement (incorporated by reference to Exhibit 10.1 on the Registrant’s Current Report on Form 8-K filed on January 15, 2021)

Underwriting Agreement, dated October 13, 2021, between NeuroOne Medical Technologies Corporation and Craig-Hallum Capital Group LLC (incorporated by reference to Exhibit 1.1 on the Registrant’s Current Report on Form 8-K filed on October 14, 2021)

Warrant to Purchase Common Stock (incorporated by reference to Exhibit 4.1 on the Registrant’s Quarterly Report on Form 10-Q filed on August 11, 2022)

Capital on Demand™ Sales Agreement, dated December 21, 2022 between NeuroOne Medical Technologies Corporation and JonesTrading Institutional Services LLC (incorporated by reference to Exhibit 1.1 on the Registrant’s Annual Report on Form 10-K filed on December 22, 2022)

Underwriting Agreement, dated July 24, 2023, between NeuroOne Medical Technologies Corporation and The Benchmark Company, LLC (incorporated by reference to Exhibit 1.1 on the Registrant’s Current Report on Form 8-K filed on July 27, 2023)

Form of Warrant (incorporated by reference to Exhibit 4.2 on the Registrant’s Current Report

on Form 8-K filed on May 1, 2020)

Employment Offer Letter, dated as of January 1, 2021, by and between Ron McClurg and the Company

(incorporated by reference to Exhibit 10.1 on the Registrant’s Current Report on Form 8-K filed on January 7, 2021)

First Amendment to Offer Letter, dated as of September 9, 2024, by and between NeuroOne Medical Technologies

Corporation and Ronald McClurg (incorporated by reference to Exhibit 10.2 on the Registrant’s Current Report on Form 8-K filed

on September 13, 2024)

Form of Warrant (incorporated by reference to Exhibit 4.1 on the Registrant’s Current Report

on Form 8-K filed on January 15, 2021)

Form of Common Stock and Warrant Purchase Agreement (incorporated by reference to Exhibit 10.1 on

the Registrant’s Current Report on Form 8-K filed on January 15, 2021)

Underwriting Agreement, dated October 13, 2021, between NeuroOne Medical Technologies Corporation

and Craig-Hallum Capital Group LLC (incorporated by reference to Exhibit 1.1 on the Registrant’s Current Report on Form 8-K

filed on October 14, 2021)

Capital on Demand™ Sales Agreement, dated December 21, 2022 between NeuroOne Medical Technologies

Corporation and JonesTrading Institutional Services LLC (incorporated by reference to Exhibit 1.1 on the Registrant’s Annual

Report on Form 10-K filed on December 22, 2022)

Underwriting Agreement, dated July 24, 2023, between NeuroOne Medical Technologies Corporation and

The Benchmark Company, LLC (incorporated by reference to Exhibit 1.1 on the Registrant’s Current Report on Form 8-K filed on

July 27, 2023)

Amended and Restated Exclusive Development and Distribution Agreement, dated October 25, 2024, by

and between NeuroOne Medical Technologies Corporation and Zimmer, Inc.

(incorporated by reference to Exhibit 10.1 on the Registrant’s

Current Report on Form 8-K filed on October 31, 2024)

Form of Warrant (incorporated by reference to Exhibit 4.1 on the Registrant’s Current Report

on Form 8-K filed August 7, 2024)

Form of Warrant (incorporated by reference to Exhibit 4.2 on the Registrant’s Current Report

on Form 8-K filed August 7, 2024)

Form of Securities Purchase Agreement (incorporated by reference to Exhibit 10.1 on the Registrant’s Current Report on Form 8-K filed August 7, 2024)

Employment Offer Letter, dated as of November 10, 2023, by and between the Company and Christopher

Volker (incorporated by reference to Exhibit 10.1 on the Registrant’s Current Report on Form 8-K filed on November 14, 2023)

First Amendment to Offer Letter, dated as of September 9, 2024, by and between the Company and Christopher

Volker (incorporated by reference to Exhibit 10.3 on the Registrant’s Current Report on Form 8-K filed on September 13,

Loan and Security Agreement, dated as of August 2, 2024, by and between the Company and Growth Opportunity Funding, LLC (incorporated by reference to Exhibit 10.2 on the Registrant’s Current Report on Form 8-K filed on August 7, 2024)

Medical Technologies Corporation

19.1* Insider Trading Policy

21.1* Subsidiaries of the Registrant

7 unchanged sentences

97.1* NeuroOne Medical Technologies Corporation Policy for the Recovery of Erroneously Awarded Compensation

Inline XBRL Instance Document

Inline XBRL Taxonomy Extension Schema Document

Inline XBRL Taxonomy Extension Calculation Linkbase

Inline XBRL Taxonomy Extension Definition Linkbase

Inline XBRL Taxonomy Extension Label Linkbase Document

Inline XBRL Taxonomy Extension Presentation Linkbase

Cover Page Interactive Data File (formatted as Inline

XBRL and contained in Exhibit 101)

filed herewith.

furnished herewith.

Pursuant to Item 601(b)(2) of Regulation S-K, the Registrant agrees

to furnish supplementally a copy of any omitted schedule or exhibit to the Agreement and Plan of Merger to the Securities and Exchange

Commission upon request.

Certain schedules and exhibits have been omitted pursuant to Item 601(a)(5)

of Regulation S-K.

101.INS Inline XBRL Instance Document

101.SCH Inline XBRL Taxonomy Extension Schema Document

101.CAL Inline XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF Inline XBRL Taxonomy Extension Definition Linkbase Document

101.LAB Inline XBRL Taxonomy Extension Label Linkbase Document

101.PRE Inline XBRL Taxonomy Extension Presentation Linkbase Document

104.1 Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

* Indicates filed herewith.

** Indicates furnished herewith.

# Certain schedules and exhibits have been omitted pursuant

to Item 601(a)(5) of Regulation S-K.

A copy of any omitted schedule and/or exhibit will be furnished to the SEC upon request.

Certain portions of the

exhibits that are not material have been redacted pursuant to Item 601(b)(10)(iv) of Regulation S-K.

Copies of the unredacted exhibits

will be furnished to the SEC upon request.

Portions of this exhibit have been omitted pursuant to a request for

confidential treatment and have been separately filed with the Securities and Exchange Commission.

portions of the exhibits that are not material have been redacted pursuant to Item 601(b)(10)(iv) of Regulation S-K.

Copies of the unredacted

exhibits will be furnished to the SEC upon request.

## Portions of this exhibit have been omitted pursuant to a

request for confidential treatment and have been separately filed with the Securities and Exchange Commission.

Schedules and exhibits to this agreement have been omitted

pursuant to Item 601(a)(5) of Regulation S-K.

The Company agrees to furnish any omitted schedules or exhibits upon the request

A list of the omitted schedules and exhibits to this agreement is as follows:

Schedule of Purchasers;

Form of Warrant;

Accredited Investor Qualification Questionnaire;

Bad Actor Questionnaire;

and Exhibit E:

Stockholder Questionnaire.

+ Indicates management contract or compensatory plan.

The exhibits listed in Item 15(a)(3) are hereby filed with this Annual

(b) The exhibits listed in Item 15(a)(3) are hereby filed with

this Annual Report.

FORM 10-K SUMMARY

31 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.

What changed 10-K

Item 9A. Controls and Procedures