What changed in this filing

/stocks — the workspaceLOADING

Item 4. Controls and Procedures

2021-12-14 compared with 2021-09-03 · 28 added, 21 removed, 1 unchanged (98% of the section changed)

AND PROCEDURES

CONTROLS AND PROCEDURES

of the end of period covered by this report, we carried out an evaluation, with the participation of our chief executive officer and

chief financial officer, of the effectiveness of our disclosure controls and procedures pursuant to Securities Exchange Act Rule 13a-15.

Based upon that evaluation, we concluded that our disclosure controls and procedures are not effective in ensuring that information required

to be disclosed by us in the reports that we file or submit under the Securities Exchange Act is recorded, processed, summarized and

reported, within the time periods specified in the SEC’s rules and forms.

has determined that our internal controls contain material weaknesses due to the absence of segregation of duties, as well as lack of

qualified accounting personnel, and excessive reliance on third-party consultants for accounting, financial reporting and related activities.

During the past fiscal year we have added qualified accounting personnel, so the Company does not have to rely on third-party consultants.

The Company has established additional monitoring controls over the financial statements.

We have also improved our internal controls

to provide for a detailed accounting review of all revenue items and accounts receivable and accounts payable transactions in connection

with the entry and categorization of each transaction in the preparation of the Company’s financial statements.

of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.

Projections of any evaluation

of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that

the degree of compliance with the policies and procedures may deteriorate.

in internal controls over financial reporting.

changes were made to our internal controls in the quarterly period covered by this report that have materially affected, or are reasonably

likely materially to affect, our internal control over financial reporting.

II—OTHER INFORMATION

Disclosure controls and procedures.

As of the end of period covered by this report,

we carried out an evaluation, with the participation of our chief executive officer and chief financial officer, of the effectiveness

of our disclosure controls and procedures pursuant to Securities Exchange Act Rule 13a-15.

Based upon that evaluation, we concluded that

our disclosure controls and procedures are not effective in ensuring that information required to be disclosed by us in the reports that

we file or submit under the Securities Exchange Act is recorded, processed, summarized and reported, within the time periods specified

in the SEC’s rules and forms.

Management has determined that our internal controls

contain material weaknesses due to the absence of segregation of duties, as well as lack of qualified accounting personnel, and excessive

reliance on third-party consultants for accounting, financial reporting and related activities.

During the past fiscal year, we have added

qualified accounting personnel, so the Company does not have to rely on third-party consultants.

The Company has established additional

monitoring controls over the financial statements.

We have also improved our internal controls to provide for a detailed accounting review

of all revenue items and accounts receivable and accounts payable transactions in connection with the entry and categorization of each

transaction in the preparation of the Company’s financial statements.

Because of its inherent limitations, internal

control over financial reporting may not prevent or detect misstatements.

Projections of any evaluation of effectiveness to future periods

are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the

policies and procedures may deteriorate.

Changes in internal controls over financial reporting.

No changes were made to our internal controls

in the quarterly period covered by this report that have materially affected, or are reasonably likely materially to affect, our 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.

What changed 10-Q

Item 4. Controls and Procedures